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A company issued 10-year, 9% bonds, with a par value of $500,000 when the market rate was 9.5%. The issuer received $484,087 in cash proceeds. Prepare the issuer's journal entry to record the bond issuance.
Gametic Isolation
A prezygotic reproductive barrier where the gametes (egg and sperm) of different species fail to unite or recognize each other, preventing fertilization.
Hybrid Sterility
A condition where offspring from the crossbreeding of two different species are unable to reproduce.
Fertilization
The union of male and female gametes to form a zygote, initiating the development of a new individual organism.
Temporal Isolation
A mechanism that prevents species from mating because they are active at different times of the day, year, or mating seasons.
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