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54) On January 1, 2019, Booth Sales issues $10,000 in bonds at 109. These are 5-year bonds with a stated rate of 4%, and pay

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54) On January 1, 2019, Booth Sales issues $10,000 in bonds at 109. These are 5-year bonds with a stated rate of 4%, and pay semiannual interest. Booth Sales uses the straight-line method to amortize bond premium. Prepare the journal entry for the first interest payment on June 30, 2019. Omit explanation

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