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e Joumalize the issuance of the bonds payable on January 1, 2018. 7. Journalize the payment of semiannual interest and amortization of the bond discount or premium (uaing the straight-ine amortization methoß) on July semiannual intereat and amortization of the bond discount or premium 1, 2018 the issuance of the bonds payable and the payment of the irst b ,2018 and Ex Jan. 1 Ju. 1
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