Open question: how do you find the Austeilung price determine and general journalization out?

On 30 June of the current year, agricultural gas and electrical CO gave. $50.000.000 nominal value, 9 per cent out, the 10-year old loan commitments, with interest data of 31 December and 30 June. The connections were published at a discount, with the result of an effective half-yearly interest rate by 5 per cent