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b. Record the bord issue on January 1, 2021, and the first two semi-annual interest payments on June 30, 2021, and December 31 2021 (If

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b. Record the bord issue on January 1, 2021, and the first two semi-annual interest payments on June 30, 2021, and December 31 2021 (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet

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