22. Erankum Company has issued three different bonds during 2017. Interest is payable annually on each of these bonds. On January 1, 2017, 1,000, 8%, 5-year, $1,000 bonds dated January 1, 2017, were issued at face value. On July 1, $900,000, 9%, 5-year bonds dated July 1, 2017, were issued at 102. On September 1, $400,000, 7%, 5-year bonds dated September 1, 2017, were issued at 98. 1. 2. 3. REQUIRED: Prepare the journal entry to record each bond transaction at the date of issuance