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Blossom Company received proceeds of $777000 on 10-year, 7% bonds issued on January 1, 2019. The bonds had a face value of $824000, pay interest

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Blossom Company received proceeds of $777000 on 10-year, 7% bonds issued on January 1, 2019. The bonds had a face value of $824000, pay interest annually on December 31, and have a call price of 104. Blossom uses the straight-line method of amortization. What is the carrying value of the bonds on January 1, 2021? O $786400 O $814600 $781700 $824000

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