On November 1,2013,Archangel Services Issued $200,000 of 10-Year Bonds with a Stated

question 11

Essay

On November 1,2013,Archangel Services issued $200,000 of 10-year bonds with a stated rate of 3%.The bonds were sold at discount for $191,000 and make semiannual payments on April 30 and October 31.At December 31,2013,Archangel made an adjusting entry to accrue interest at year-end.No further entries were made until April 30,2014 when the first interest payment was made.Please provide the journal entry for that payment.
$$\begin{array} { | l | r | r | } \hline \text { Interest payable } & 1,000 & \\\hline \text { Interest expense } & 2,300 & \\\hline \text { Discount on bonds payable } & & 300 \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$$

Understand the role of demographic, geographic, and health behavior data in epidemiological research.

Recognize the importance of research design in epidemiological studies.

Recognize the importance of identifying variables in disease causation and prevention.

Comprehend the significance of screening tests' sensitivity, specificity, and predictive values.

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Definitions:

Worldview

The overall perspective from which one sees and interprets the world, comprising beliefs, values, and attitudes.

Evil Spirits

Supernatural entities believed to be malevolent or harmful to humans in various cultural, religious, and folklore traditions.

Asian American Heritage

A term referring to the culture, traditions, and history of Americans of Asian descent.