Ivanhoe Company has issued three different bonds during $2027.$ Interest is payable annually on each of these bonds.

On January $1,2027,1,600,6\%,5-$year, $$1,000$ bonds dated January $1,2027,$ were issued at face value.

$2.$ On July $1,$ $$825,000,7\%,5-$year bonds dated July $1,2027,$ were issued at $103.$

On September $1,$ $$390,000,5\%,5-$year bonds dated September $1,2027,$ were issued at $99.$

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