Cheyenne Corp. has issued three different bonds during 2022. Interest is payable annually on each of these bonds.

1. On January 1, 2022, 1,400, 8%, 5-year, $1,000 bonds dated January 1, 2022, were issued at face value.

2. On July 1, $882,000, 9%, 5-year bonds dated July 1, 2022, were issued at 102.

3. On September 1, $247,000, 7%, 5-year bonds dated September 1, 2022, were issued at 99.