Natalie Corp. provides medical supplies to hospitals located in Western Washington and Oregon. This year, Natalie Corp.

Question:

Natalie Corp. provides medical supplies to hospitals located in Western Washington and Oregon.
This year, Natalie Corp. issued 8,000 bonds with a $1,000 face value. The nominal rate for each bond is 7%.
Required:
Prepare the necessary journal entries to record the issuance of these bonds assuming the bonds were issued (a) at par, (b) at 103, and (c) at 96.