On January $1,$ Year $1,$ Bell Corporation issued $$390,000$ of $10-$year, $6$ percent bonds at their face amount. Interest is payable on

December $31$ of each year with the first payment due December $31,$ Year $1.$

Required

Prepare all the general journal entries related to these bonds for Year $1$ and Year $2.($If no entry is required for a transaction$/$event$,$

select $"$No journal entry required" in the first account field.$)$

Journal entry worksheet

$1$

$2$

$3$

Record the issue of bonds payable.

Note: Enter debits before credits.