IssuingBondsat aDiscount

On the first day of the fiscal year, a company issues a $4,400,000, 9%, 7-year bond that pays semiannual interest of $198,000 ($4,400,000 9% ), receiving cash of $3,786,531.

Journalize the entry to record the issuance of the bonds. If an amount box does not require an entry, leave it blank.

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