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On the first day of the fiscal year, a company issues a $1,000,000, 7%, 5 year bond that pays semi-annual interest of $35,000 ($1,000,000 x 7% x 1/2), receiving cash of $884,171. Journalize the entry to record the issuance of the bonds.
Primary Motivation
The fundamental driving force behind an individual's actions, interests, or goals.
Intrinsic Motivation
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Experiencing an intense interest or attraction that fully captivates one's attention.
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