Swifty Corporation has issued three different bonds during $2022.$ Interest is payable annually on each of these bonds. Un January $1,2022,1,300,6\%,5-$year, $$1,000$ bonds dated January $1,2022,$ were issued at tace value.

On July $1,$ $$799,000,7\%,5-$year bonds dated July $1,2022,$ were issued at $101.$

On September $1,$$$357,000,5\%,5-$year bonds dated September $1,2022,$ were issued at $99.$

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