Frankum Company has issued three different bonds during 2015. Interest is payable semiannually on each of these bonds.

1. On January 1, 2015, 1,440, 8%, 5-year, $1,200 bonds dated January 1, 2015, were issued at face value.

2. On July 1, $860,100, 9%, 5-year bonds dated July 1, 2015, were issued at 101.

3. On September 1, $367,600, 7%, 5-year bonds dated September 1, 2015, were issued at 99.

Prepare the journal entries to record each bond transaction at the date of issuance.