Marigold Corp. has issued three different bonds during 2022. Interest is payable annually on each of these bonds.

1. On January 1, 2022, 1,200, 9% 5 year bonds dated January 1, 2022, were issued at face value.

2. On July 1, $837,000, 10%, 5 year bonds dated July 1, 2022 were issued at 101.

3. On September 1, $317,000 8% 5 year bonds dated September 1, 2022 were issued 98.

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