Origin, Inc., issued a $40,000, 5%, 10-year bond payable at a price of 90 on January 1, 2012. Requirements 1. Journalize the issuance of the bond payable on January 1, 2012. 2. Journalize the payment of semiannual interest and amortization of the bond discount or premium on July 1, 2012, using the straight-line method to amortize the bond discount or premium.
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