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On January 1, 2010, Beltway Enterprises Issued 9%, 5-Year Bonds

Question 177

Essay

On January 1, 2010, Beltway Enterprises issued 9%, 5-year bonds with a face amount of $700,000 at par. Interest is payable semiannually on June 30 and December 31.
Instructions
Prepare the entries to record the issuance of the bonds and the first semiannual interest payment.

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