Blossom Company has issued three different bonds during $2022.$ Interest is payable annually on each of these bonds.

On January $1,2022,1,100,6\%,5-$year, $$1,000$ bonds dated January $1,2022,$ were issued at face value.

On July $1,$ $$875,000,7\%,5-$year bonds dated July $1,2022,$ were issued at $101.$

On September $1,$$$315,000,5\%,5-$year bonds dated September $1,2022,$ were issued at $98.$

Prepare the journal entries to record each bond transaction at the date of issuance. $($Credit account titles are automotically indented when

amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Credit