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January 1, 2016 Sold the bonds at an effective rate of 10% December 31, 2016 Amortization of bond issue costs using the straight-line method December

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January 1, 2016 Sold the bonds at an effective rate of 10% December 31, 2016 Amortization of bond issue costs using the straight-line method December 31, 2017 Second interest payment using the effective interest method December 31, 2017 Amortization of bond issue costs using the straight-line method PAGE 2016 PAGE 2017

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