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Journalize the transaction: July 1 Issued $20,000,000 of 8-year 12% callable bonds dated July 1, 2001 an effective interest rate of 14%, receiving cash of $18,110,780. Interest is paid semiannually on December 31 and June 30. Journalize the transaction: Dec. 31 Paid the semiannual interest on the bonds. Recorded the bond discount amortization for 6 months using the straight-line method