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

Concord Corporation has issued three different bonds during 2022 . Interest is payable annually on each of these bonds. 1. On January 1,2022,1,500,6%,5.y ear, $1,000 bonds dated January 1,2022 , were issued at face value. 2. On July 1,$716,000,7%,5-year bonds dated July 1,2022 , were issued at 102 . 3. On September 1, $384,000,5%,5-year bonds dated September 1,2022 , were issued at 98