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On January 1, 2016, Nantucket Ferry borrowed $15,300,000

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On January 1, 2016, Nantucket Ferry borrowed $15,300,000 cash from
BankOne and issued a five-year, $15,300,000, 5% note. Interest was payable annually on December 31. what is the interest and how do I record the interest for Dec. 31, 2016?

 
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