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Bonds Issued at Face Value

Ito Co. issued the following bonds:

Date of issue and sale:	April 1, 20-1
Principal amount:	$294,000
Sale price of bonds:	100
Denomination of bonds:	$5,000
Life of bonds:	5 years
Stated rate:	7%, payable semiannually on September 30 and March 31

Required:

Prepare journal entries for the transactions below.

Question Content Area

a. Issuance of the bonds.