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A company purchases bonds on July 1, 2019 with the intention of trading them, and pays $ 193,404. The company registers the bonds as Investments

A company purchases bonds on July 1, 2019 with the intention of trading them, and pays $ 193,404. The company registers the bonds as Investments to negotiate (marketable or trading securities). As of December 31, the end of the accounting period, the market value of the bonds is $ 195,000. In the Statement of Situation the company will report this investment for a value of:

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