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A company borrowed money on a note payable. The amounts borrowed was $ 4 0 0 , 0 0 0 . The amount was borrowed

A company borrowed money on a note payable. The amounts borrowed was
$400,000. The amount was borrowed on July 1, Year 3 and is due on May 31, Year 4.
The interest rate is 10% annually. The yearend is December 31. How much interest
expense is recognized in these years?

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