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Prepare the journal entry to record issuance for hartford

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Reference no: EM132943453

Hartford Research issues bonds dated January 1 that pay interest semiannually on June 30 and December 31. The bonds have a $28,000 par value and an annual contract rate of 10%, and they mature in 10 years.

The market rate at the date of issuance is 12%.

Problem 1: Prepare the journal entry to record their issuance.

Reference no: EM132943453

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