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On August 1,2013,a company issues bonds with a par value of $600,000.The bonds mature in 10 years and pay 6% annual interest,payable each February 1 and August 1.The bonds sold at $592,000.The company uses the straight-line method of amortizing bond discounts and premiums.The company's year-end is December 31.Prepare the general journal entry to record the interest accrued at December 31,2013.
Jacqueline Eccles
A psychologist known for her research in educational psychology, especially on adolescents' academic motivation and achievement.
Skills Development
The process of identifying, learning, and refining skills and competencies to enhance personal or professional effectiveness.
Right Cerebral Hemisphere
The right half of the cerebrum, involved in visual-spatial skills, recognition of faces, and processing of emotions and expressions.
Math Ability
The capacity to understand, analyze, manipulate, and work with numbers and mathematical concepts.
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