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Heathrow issues $2,700,000 of 7%, 15-year bonds dated January 1, 2013, that pay interest semiannually on June 30 and December 31. The bonds are issued

Heathrow issues $2,700,000 of 7%, 15-year bonds dated January 1, 2013, that pay interest semiannually on June 30 and December 31. The bonds are issued at a price of $3,304,790 1. Prepare the January 1, 2013, journal entry to record the bonds

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