Answer:
cash      967,707 debit
   premium on BP      67,707 credit
   Bnds Payable     900,000 credit
interest expense	58062.42  debit
premium on BP	437.58       debit
        cash                     58500 credit
Explanation:
procceds	967,707
face value	900,000
premium on bonds payable	67,707
<em><u>first interest payment</u></em>
carrying value x market rate
967,707 x 0.06 = 58062.42
then cash outlay
face valeu x bond rate
900,000 x 0.065 = 58,500
the difference will be the amortization
 
        
             
        
        
        
The difference is called the range
        
             
        
        
        
The reserve currency in the circulation and in the monetary base have high-powered and the money increases
Explanation:
When she deposit it for the check then it is called as the currency is left for circulation in the bank and hence it is called as circulation and if she receives the currency then it is called as the monetary
So in both the cases the value of the currency is increased that is if she deposits it she will have a high power and the bank will deposit the interest amount every month or annually if she receives it in cash then the value of the money increases
 
        
             
        
        
        
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