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Landings Glassware Company issues $1,150,000 of 15%, 10-year bonds at 95 on February 28, 2019. The bonds pay interest on February 28 and August 31.

Landings Glassware Company issues​ $1,150,000 of​ 15%, 10-year bonds at 95 on February​ 28, 2019. The bonds pay interest on February 28 and August 31. The journal entry to record the issuance includes a​ ________.

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