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A company received $783,600 for bonds having a total face value of $800,000. If the balance sheet date corresponded with the date of the bond

A company received $783,600 for bonds having a total face value of $800,000. If the balance sheet date corresponded with the date of the bond issue, what carrying value would be reported on the balance sheet? (A) $791,800 (B) $816,400 (C) $783,600 (D) $800,000

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