Blue Spruce Corp. has issued three different bonds during 2019. Interest is payable annually on each of these bonds on January 1, 2019, 1,200, 996, 5-year, $1,000 bonds dated January 1, 2019, were issued at face value On July 1, $716,000, 10%, 5-year bonds dated July 1, 2019, were issued at 103. On September 1, $325,000, 8%, 5-year bonds dated September 1, 2019, were issued at 97 1, 2. Prepare the journal entries to record each bond transaction at the date of issuance. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. 2. Sept. 1