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On January 3 0 , 2 0 X 4 , JPD Inc. purchased a bond at par. The bond has a face value of $

On January 30,20X4, JPD Inc. purchased a bond at par. The bond has a face value of $500,000, a stated rate of 8% and a term of 3 years. The bond pays interest semi-annually on March 1 & September 1. The entry to record the acquisition of the bond would include

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