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On January 1, 2012, Davie Services issued $20,000 of 8% bonds that mature in five years. They were sold at a premium, for a total

On January 1, 2012, Davie Services issued $20,000 of 8% bonds that mature in five years. They were sold at a premium, for a total of $20,750. Interest paid semi annually at each June 30 and Dec 31.

Journalize transactions on Jan 1 2012, June 30 2012 and Dec 31 2012 . Show calculations.

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