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A company issues $ 5 0 0 , 0 0 0 in bonds at a 2 % discount. The bonds mature in 1 0 years

A company issues $500,000 in bonds at a 2% discount. The bonds mature in 10 years with semiannual interest payments. What's the carrying value of the bonds after the first interest payment?
A) $490,000
B) $495,000
C) $500,000
D) $505,000
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