Qs 10-4 journalizing bond issuance lo p1 prepare the journal entry for the issuance of these bonds. assume the bonds are issued for cash on january 1, 2017. garcia company issues 10.00%, 15-year bonds with a par value of $240,000 and semiannual interest payments. on the issue date, the annual market rate for these bonds is 8.00%, which implies a selling price of 117 1/4.
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