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Woodwick Company issues 10%, five year bonds, on December 31, 2012, with a par value of $200,000 and semiannual interest payments. Use the following bond amortization table and prepare journal entries to record

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(a) The issuance of bonds on December 31, 2012;

(b) The first interest payment on June 30, 2013; 

(c) The second interest payment on December 31,2013.

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