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Complete the required journal entries to record the bond issuance and the first interest payment on December 31. (If no entry is required for a

Complete the required journal entries to record the bond issuance and the first interest payment on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar.)

Record the issuance of bonds for $149,265 with a face value of $160,000.

Record the interest payment on December 31

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