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On October 1 you borrow $300,000 in order to build a new facility the loan is for 10 years at 7% interest and semi annual

On October 1 you borrow $300,000 in order to build a new facility the loan is for 10 years at 7% interest and semi annual interest payments are due each April and October and the journal entry to record the issuance of the promissory note should

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