Pharoah Company has issued three different bonds during 2022. Interest is payable annually on each of these bonds. 1. On January 1, 2022, 1,300, 8\%,5-year, $1,000 bonds dated January 1,2022 , were issued at face value. 2. On July 1,$845,000,9%,5-year bonds dated July 1,2022 , were issued at 104 . 3. On September 1, $355,000,7%,5-year bonds dated September 1, 2022, were issued at 98. Prepare the journal entries to record each bond transaction at the date of issuance. (Credit account titles are automatically indented wher amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)