Crane Company issued $$2,350,000$ of bonds on January $1,2022.$

$($a$)$

Prepare the journal entry to record the issuance of the bonds if they are issued at $(1)100,(2)95,$ and $(3)105.($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$(1)$

$(2)$

$(3)$