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The entry to record the bond issuance would be Baker issued 00000 01 ten-year bonds to yield the Stated rate Of the bonds wos 9%.

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The entry to record the bond issuance would be

Baker issued "00000 01 ten-year bonds to yield the Stated rate Of the bonds wos 9%. Present interest factors are: of $1. 10 years PVtV of Annuity of $1. years The envy to tecotd the issuance would be 0. <2241 6.41766 5. H92J

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