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LAPC Issuing Bonds Present Value Effective Interest & Market Loan Fee Discussion

How are the bonds issued, what is the appropriate journal entry
Provide example for issuing bonds
How do we determine the present value of a bond when market rate differs from its contract rate
How do we record the interest payment (provide examples for both premium and discount amortization), using the effective interest method?
What is the difference between the effective interest method and the straight line method when amortizing either a discount or a premium?
Cite and give credit to the author that you are citing