Brownly Corporation issued $750,000 of 7% 20 year bonds on January 1st. Interest is paid on January and July 1st. They were issued under three different situations. The first was at face value on January 1st. The second was issued at 103 on January 1st and the third was issued at 98 on January 1st. Prepare two journal entries for each situation, one to issue the bonds and the other to record the first interest payment, and upload the file.