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AL Hassep Co. has issued SR100,000 of 8 percent bonds at face value on August 1, 2020. AL Hassep Co chooses the fair value option

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AL Hassep Co. has issued SR100,000 of 8 percent bonds at face value on August 1, 2020. AL Hassep Co chooses the fair value option for these bonds. On December 31, 2020, the .value of the bonds is now SR110,000 What is the entry to record the bonds with their fair value on December ?31, 2020

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