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face amount, with interest tayable on May 1 and November 1. The fiscal year of the compomy is the calendar year. Jeurnalite the entries to

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face amount, with interest tayable on May 1 and November 1. The fiscal year of the compomy is the calendar year. Jeurnalite the entries to record the following seiected transactionst 20y1 May I lssued the bonds for cash at their face amourt. Nov. 1 Paid the interest on the bonds. 20r5 Nov. 1 Called the bond issue at 98, the rate provided in the bond indenture. (Omit entry for payment of interest.) Issued the bonds for cabr at their face amount. 20yi, May 3 Paid the interes on the bonds. 20rin,Nov.1 Called the bood issue at 98, the rate provided in the bond indenture. (Omit entry for payment of interest.) for a compound transiction, if an amcunt box does not revuke an entry, leave is blanic. 20y5, Nove. 1

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