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Hillside issues $$2,600,000$ of $5\%,15-$year bonds dated January $1,2026,$ that pay interest semiannually on June $30$ and December $31.$

The bonds are issued at a price of $$2,246,690.$

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Journal entry worksheet

$1$

Record the second interest payment on December $31.$

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$December $31,,,]]$

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