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Wasserman Corporation issued 11-year bonds on January 1, 2014. Costs associated with the bond issuance were $182,900. Wasserman uses the straight-line method to amortize bond

Wasserman Corporation issued 11-year bonds on January 1, 2014. Costs associated with the bond issuance were $182,900. Wasserman uses the straight-line method to amortize bond issue costs. Prepare the December 31, 2014, entry to record 2014 bond issue cost amortization.

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