Liability Lenna issued $7\%,20-$year bonds with a combined maturity value of $$15,000,000$ on $\frac{1}{1}\frac{?}{21}.$

Bonds pay interest annually on $\frac{12}{31}.$

Make necessary journal entries on $\frac{1}{1}\frac{?}{21},\frac{12}{31}\frac{?}{21},$ and $\frac{1}{1}\frac{?}{41}$ for bonds issued at$...$