Make the journal entries for those 2 transactions

2 Bond Issuance Transactions:

Bonds Sold at a Premium

Bonds Sold at a Discount

1. On April 15, 2022, OB3 Investment issued 250, $1,000, 10%, 5-year bonds at a price of 105.

2. On June 30, 2022, OB3 Investment issued $150,000, 8%, 10-year bonds for 95% of face value.