Heart Science Company has issued three different bonds during $2023.$ Interest is payable semiannually on each of these bonds.

a$.$ On January $2,202310008\%5$ year, $$2000$ bonds dated January $1,2023$ were issued at face value.

b$.$ On July $1,$ $$800,000,9\%,5$ year bonds dated July $1,2023$ were issued at $101.$

c$.$ On September $1,$ $$200,000,7\%,5$ year bonds dated September $1,2023$ were issued at $97.$

REQUIRED:

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

Prepare the journal entry to record the first interest payment for each bond.

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