The board of directors of the Columbus Corporation authorized the issuance of $400,000 face value of 10-year, 12 percent bonds dated April 1, 2013, and maturing on April 1, 2023. Interest is payable semiannually on April 1 and October 1. Each bond has a face value of $1,000. Because the funds to be raised were not immediately needed, no bonds were issued until 2015. Record the following transactions on page 8 of a general journal. Omit descriptions. 
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