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You issue 900,000 of bonds on 6/30/21 for 980,000. The stated rate is 13% and the effective market rate is 12%. Do journal entries for

You issue 900,000 of bonds on 6/30/21 for 980,000. The stated rate is 13% and the effective market rate is 12%. Do journal entries for September 31, 2021 and December 31, 2021 assuming the year end is September 31. They are semiannual bonds.

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