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Could someone please help with the following journal entires? Gotham needs cash and issues a $100,000, 5 year, 5% coupon bond when market rates are

Could someone please help with the following journal entires?

Gotham needs cash and issues a $100,000, 5 year, 5% coupon bond when market rates are 6%

Legal Experts Inc is hired by Gotham to perform legal services that might come up during the year. Gotham signs a contract to use a Legal Experts. Estimated legal costs for the year are $2500.

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