Here is an example:

https://answers.yahoo.com/question/index?qid=20130501232158AAb9guX

Frankum Company has issued three different bonds during 2017. Interest is payable annually on each of these bonds. On January 1, 2017, 1, 250, 9%, 5-year, $1, 250 bonds dated January 1, 2017, were issued at face value. On July 1, $716,000, 10%, 5-year bonds dated July 1, 2017, were issued at 103. On September 1, $325,000, 8%, 5-year bonds dated September 1, 2017, were issued at 97. 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.)