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Dobbs Company issues 596, two-year bonds, on December 31, 2017, with a par value of $90,000 and semiannual interest payments Semiannual Period-End (0) 12/31/2017 (1)

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Dobbs Company issues 596, two-year bonds, on December 31, 2017, with a par value of $90,000 and semiannual interest payments Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 (3) 6/30/2019 (4) 12/31/2019 Unamortized Discount $5,800 4, 350 2,900 1,450 Carrying Value $84,200 85,650 87,100 88,550 90,000 Use the above straight-line bond amortization table and prepare journal entries for the following Required (a) The issuance of bonds on December 31, 2017 (b) The first through fourth interest payments on each June 30 and December 31 (c) Record the maturity of the bonds on December 31, 2019

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