Sciamanna Corporation issued $700,000$ of $12\%,10-$year bonds payable on January$1,2022.$ The market interest rate at the date of issuance was $10\%,$ and the bonds pay interest semiannually$($on June $30$ and December$31).$ Sciamanna $$Corporation$\text{'}$s year$-$end is June $30.$

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