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Requirement Record (a) issuance of the bonds on January 31 , (b) the semi-annual interest payment and discount amortization on July 31 , and (c)

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Requirement Record (a) issuance of the bonds on January 31 , (b) the semi-annual interest payment and discount amortization on July 31 , and (c) the interest accrual and discount amortization on December 31 . a. Record the issuance of the bonds on January 31. (Record debits first, then credits. Explanations are not required.)

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