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Deleau Equipment Ltd. issued 11%, five-year bonds with a face value of $80,340,000 on October 1, 2020. The bonds were issued at par and pay

Deleau Equipment Ltd. issued 11%, five-year bonds with a face value of $80,340,000 on October 1, 2020. The bonds were issued at par and pay interest on March 31 and September 30 each year. Deleaus year end is December 31. what is the journal entry for the issuance of the bonds?

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