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ABC Company issues $ 4 4 0 , 0 0 0 of bonds on January 1 , 2 0 2 3 that pay interest semiannually

ABC Company issues $440,000 of bonds on January 1,2023 that pay interest semiannually on June 30 and December 31. A portion of the bond amortization schedule appears below:
\table[[,Cash,Interest,Change in,Carrying],[Date,Paid,Expense,Carrying Value,Value],[0101?2023,,,,$483,544
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