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On January 1, a company issues bonds dated January 1 with a par value of $380,000. The bonds mature in 5 years. The contract rate is 7%, and interest is paid semiannually on June 30 and December 31. The market rate is 8% and the bonds are sold for $364,603. The Journal entry to record the first interest payment using straight line amortization is Debt rest Exper $0.30000 $030000 Deixe P