1. Heart Science Company has issued three different bonds during 2019. Interest is payable semiannually on each of these bonds.
   1. On January 2, 1019, 1000 8% 5 year, $1,000 bonds dated January 1, 2019, were issued at face value.
   2. On July 1, $800,000, 9%, 5 year bonds dated July 1, 2010 were issued at 102.
   3. On September 1, $200,000, 7%, 5 year bonds dated September 1, 2019 were issued at 98.

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 only for the bond issued at face value (a).

#	Account Titles and Explanation	Ref	Debit	Credit