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

On January $1,2022,1,200,7\%,5-$year, $$1,000$ bonds dated January $1,2022,$ were issued at face value.

On July $1,$$$723,000,8\%,5-$year bonds dated July $1,2022,$ were issued at $103.$

On September $1,$$$388,000,6\%,5-$year bonds dated September $1,2022,$ were issued at $97.$

Prepare the journal entry to record each bond transaction at the date of issuance. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

No$.$

Date

Account Titles and Explanation

Debit

Credit

$1.$

$2.$