Issuance of Long$-$Term Debt

Natalie Corp. provides medical supplies to hospitals located in Western Washington and Oregon. This year, Natalie Corp. issued $7,900$ bonds with a $$1,000$ face value. The nominal rate for each bond is $8\%.$

Required:

Prepare the necessary journal entries to record the issuance of these bonds assuming the bonds were issued $($a$)$ at par, $($b$)$ at $103,$ and $($c$)$ at $96.$ If an amount box does not require an entry, leave it blank.

a$.$

b$.$

c$.$