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Finacc Chapter 8 Interest Payment Interest Expense Amortization Of Bond Premium Balance Balance Book Value Stated 10% x Face Mkt 9% x Previous BV in G B minus C In Bond Premium Account In Bonds Payable Account Fplus E Jan 1, 20×1 9,100 100,000 109,100 1st Year 10,000 9,819.00 8,919 100,000 108,919 2nd Year 10,000.
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