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BEA-18 Frazier Company issues a 10%, 5-year mortgage note on January 1, 2014, to obtain financing… 1 answer below » BEA-18 Frazier Company issues a 10%, 5-year mortgage note on January 1, 2014, to obtain financing for new equipment. Land is used as collateral for the note. The terms provide for semiannual installment payments of $48,850. What were the cash proceeds received from the issuance of the note? Nov 30 2015 04:55 PM