how do I get these answers? Presented below is a partial amortization schedule for...

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how do I get these answers?

Presented below is a partial amortization schedule for Mill Street Investors: Required: 1. \& 2. Record the bond issue and first interest payment. Assume the face amount of bonds payable is $76,000. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

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