Splish Brothers Inc. has issued three different bonds during 2020. Interest is payable annually on each of these bonds. 1. On January 1, 2020, 1,400, 8%, 5-year, $1,400 bonds dated January 1, 2020, were issued at face value. 2. On July 1, $864,000, 9%, 5-year bonds dated July 1, 2020, were issued at 104. 3. On September 1. $329,000, 7 %, 5-year bonds dated September 1, 2020, were issued at 99