Sheridan Company has issued three different bonds during 2027. Interest is payable annually on each of these bonds. 1. On January 1, 2027, 1,500, 9\%, 5-year, $1,000 bonds dated January 1, 2027, were issued at face value. 2. On July 1, \$828,000, 10\%, 5-year bonds dated July 1, 2027, were issued at 102. 3. On September 1, \$304,000, 8\%, 5-year bonds dated September 1, 2027, were issued at 97