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Assume the same information as in IFRS14-5, except that the bonds were issued at 84.95 to yield 12%.
Instructions
Prepare the journal entries to record the following. (Round to the nearest dollar.)
(a) The issuance of the bonds.
(b) The payment of interest and related amortization on July 1, 2012.
(c) The accrual of interest and the related amortization on December 31, 2012.
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