Zander Company issues 6%, two-year bonds, on December 31, 2009, with a par value of $100,000 and semiannual interest payments. Use the following straight-line bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2009; (b) the first through fourth interest payments on each June 30 and December 31; and (c) the maturity of the bond on December 31, 2011.
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