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A company issued $500,000 of 10%, 5-yr bonds at face value on July 1,2012. Interest on bonds is payble semiannually on Dec 51 & June 30.Provide journal entry to record issuance on bond on Jul 1, 2012 ?Provide journal entry made of Dec 31, 2012 to account for these bonds?On Sep 30, 2013, the company elected to retire bonds early & market rpice of bonds on this date was 486,000. Provide journal entries to record the early retirement.?

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