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19. On January 1, 2020, Rayan company issued 200,000 of 9%, 10-year bonds at par. Interest is payable quarterly on April 1, July 1, October

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19. On January 1, 2020, Rayan company issued 200,000 of 9%, 10-year bonds at par. Interest is payable quarterly on April 1, July 1, October 1, and January 1. What is the accrual of interest on December 31? *

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