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Bowen Enterprises issued 30-year bonds with a total face amount of $5,000,000 and a stated rate of 11% on December 31, 2020, for $5,122,000. Semi-annual

Bowen Enterprises issued 30-year bonds with a total face amount of $5,000,000 and a stated rate of 11% on December 31, 2020, for $5,122,000. Semi-annual interest payments are made each June 30 and December 31. Bowen uses the straight-line method for amortization of bond discount or premium. What amount of bond discount or premium would be amortized at each semi-annual interest payment date?

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