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Barnes Company purchased $ 6 8 , 0 0 0 of 8 . 0 % bonds at par. The bonds mature in six years and

Barnes Company purchased $68,000 of 8.0% bonds at par. The bonds mature in six years and are classified as a held-tomaturity security. Which of the following is the correct journal entry to record the receipt of the semiannual interest payment?
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