Frankum Company has issued three different bonds during $2022.$ Interest is payable annually on each of these bonds.

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

On July $1,$$$900,000,9\%,5-$year bonds dated July $1,2022,$ were issued at $102.$

On September $1,$$$400,000,7\%,5-$year bonds dated September $1,2022,$ were issued at $98.$

Prepare the journal entry to record each bond transaction at the date of issuance. $($Credit account titles are automatically indent when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter C for the amounts.$)$

No$.$

Date

Account Titles and Explanation

Debit

Credit

$1.$

$2.$

$3.$