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Robinson State Bank decides to loan a portion of its reserves in the amount of $70 million held at the Federal Reserve Bank to Tension

Robinson State Bank decides to loan a portion of its reserves in the amount of $70 million held at the Federal Reserve Bank to Tension National Security Bank for 24 hours. For its part, Tension plans to make a 24-hour loan to a security dealer before it must return the funds to Robertson State Bank. Please show the proper accounting entries for these transactions. (Explain)

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