Halloway Company has issued three different bonds during 2010. Interest is payable semiannually on each of these bonds. On January 1, 2010, 1,000, 8%, 5-year, $1,000 bonds dated January 1, 2010, were issued at face value. On July 1, $800,000, 9%, 5-year bonds dated July 1, 2010, were issued at 102. On September 1, $200,000, 7%, 5-year bonds dated September 1, 2010, were issued at 98. Prepare the journal entry to record each bond transaction at the date of issuance. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.) Date Account/Description Debit Credit 1. Jan. 1 2. July 1 3. Sept. 1