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

On January $1,2022,1\mathrm{.}500,9\%,5-$year, $$1,000$ bonds dated January $1,2022,$ were issued at face value.

On July $1,$$$815,000,10\%,5-$year bonds dated July $1,2022,$ were issued at $102.$

On September $1.$$$301,000,8\%,5-$vear bonds dated September $1,2022,$ were issued at $99.$

Prepare the joumal entry to record each bond transaction at the date of issuance. $($Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts$)$