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On June 30, IronZee Company issues 9%, 10-year bond payable with a face value of $30,600.

The bonds are issued at face value and pay interest on June 30 and December 31.

Journalize the issuance of the bond on June 30th and the first interest payment of December 31st.

Journal
DateDescriptionDebitCredit
June 30
June 30
December 31
December 31