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How to calculate Bonds payable at a discount in the following situation? Company issues $ 100000 of its 9% 5 years bond that pay interest

How to calculate Bonds payable at a discount in the following situation?

Company issues $ 100000 of its 9% 5 years bond that pay interest semiannualy. When the market rate is 10% How to calculate discounted bonds payable and jounal entries?

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