Larkspur, Inc. has issued three different bonds during 2022. Interest is payable annually on each of these bonds.

1.		On January 1, 2022, 1,100, 9%, 5-year, $1,000 bonds dated January 1, 2022, were issued at face value.
2.		On July 1, $718,000, 10%, 5-year bonds dated July 1, 2022, were issued at 101.
3.		On September 1, $273,000, 8%, 5-year bonds dated September 1, 2022, were issued at 97.

Prepare the journal entry to record each bond transaction at the date of issuance. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	choose a transaction date Jan. 1July 1Sept. 1	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
2.	choose a transaction date Jan. 1July 1Sept. 1	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
3.	Sept. 1	enter an account title for the journal entry on september 1	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on september 1	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on september 1	enter a debit amount