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On January 1, 2017, Patterson Corporation Issued $100,000, 9%, 5-Year

Question 160

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On January 1, 2017, Patterson Corporation issued $100,000, 9%, 5-year bonds with semiannual interest payments on June 30 and December 31. The bonds were issued at $96,149 yielding an effective-interest rate of 10%. Patterson uses the effective-interest method of amortization. The company's fiscal year ends on December 31.
Required:
Prepare the journal entries that Patterson would make on January 1, June 30 and December 31, 2017. Round all amounts to the nearest dollar. Omit explanations.

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