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4. Bond Corporation issued 10-year bonds on January 1, 1999. Costs associated with the bond issuance were $180.000. Bond Corp. uses the straight-line method to

4. Bond Corporation issued 10-year bonds on January 1, 1999. Costs associated with the bond issuance were $180.000. Bond Corp. uses the straight-line method to amortize bond issue costs. Prepare the Jan. 1 and Dec. 31, 1999 entry to record the bond issue cost acquisition and amortization.

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