Surf for Life Inc. issues three series of $ $6$ comma $000$ comma $000$ six$-$year bonds dated January$1,2023,$ on the issue date. Interest is payable on June $30$ and December $31$ each year. Series A has a coupon rate of $9\%,$ series B is $12\%,$ and series C is $14\%.$ The market rate of interest at time of issue is $12\%.$ Prepare the journal entry to record the Series A$,$ Series B and Series C bonds.