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The Village of Magnolia is preparing its government-wide financial statements from its fund financial statements. The Village records an outstanding Bond Liability with a book value of $10,000 (all numbers in $1,000s) at the beginning of the year that requires a principal payment of $500 per year. Its records also indicate that it borrowed $3,000 on new Bonds during the year. What two reconciliation entries must the Village include in its government-wide financial statements relating to its Bond Liability
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The Village of Magnolia is preparing its government-wide financial statements from its fund financia...
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