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On August 1,2010,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 $632,000.The company uses the straight-line method of amortizing bond premiums.The company's year-end is December 31.Prepare the general journal entry to record the interest accrued at December 31,2010.
Terminal Numbers
Labels or numbers assigned to the connection points on an electrical device to guide correct wiring and setup.
Mechanical Linkage
A series of rigid links connected with joints to form a closed chain, or an open chain, which can transmit motion and forces from one point to another.
Circuit Wiring
The interconnected path through which electrical current flows to perform a specific function.
Electrical Circuits
Networks of electrical components connected together to allow the flow of electrical current in a complete path.
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