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A company issues $ 1 5 , 0 0 0 , 0 0 0 , 7 . 8 % , 2 0 - year bonds

A company issues $15,000,000,7.8%,20-year bonds to yield 8% on January 1,2022. Interest is paid on June 30 and December 31. Te proceeds from the bonds are $14,703,120. If the straight-line method of amortization is used, what carrying value will be reported for the bonds on the December 31,2024 balance sheet?
A. $14,752,672
B. $14,955,466
C. $14,725,374
D. $14,732,808
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