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On December 31,2015,when the Market Rate Was 12%,Chargers Corp Issued

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On December 31,2015,when the market rate was 12%,Chargers Corp issued $2,000,000,14%,5-year bonds.Interest is payable semiannually on June 30 and December 31.The bonds were issued for $2,147,214,and the corporation uses the effective interest method of amortizing bond premium or discount.
Show how the bonds would be reported on the December 31,2015 balance sheet.

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