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ABC Corp has issued bonds in the past year. Bondholders receive semi-annual interest payments. ABC records interest expense when it records the interest payment. The

ABC Corp has issued bonds in the past year. Bondholders receive semi-annual interest payments. ABC records interest expense when it records the interest payment. The debit to on the bonds is calculated as the:

A. Face amount times the stated interest rate times the time period.

B. Face amount times the market interest rate time the time period.

C. Carrying value times the market interest rate times the time period.

D. Carrying value times the stated interest rate times the time period.

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