Cullumber Company has issued three different bonds during 2022. Interest is payable annually on each of these bonds. 1. On January 1, 2022, 1,500, 6\%, 5-year, $1,000 bonds dated January 1, 2022, were issued at face value. 2. On July 1, $735,000,7%,5-year bonds dated July 1, 2022, were issued at 103 . 3. On September 1, $355,000,5%,5-year bonds dated September 1, 2022, were issued at 97. 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. Record journal entries in the order presented in the problem.) repare the long-term liabilities section of the balance sheet. (Enter account name only and do not provide descriptive information.)