Frankum Company has issued three different bonds during 2017. Interest is payable annually on each of these bonds.

1.On January 1, 2017,1,300,6%, 5-year, $1,000bonds dated January 1, 2017, were issued at face value.2.

On July 1, $799,000,7%, 5-year bonds dated July 1, 2017, were issued at101.3.

On September 1, $357,000,5%, 5-year bonds dated September 1, 2017, were issued at99.

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.)

please explain