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Carla Vista Co. issued $1640000 of 6%, 5-year bonds at 95. Assuming straight-line amortization and annual interest payments, how much bond interest expense is recorded

Carla Vista Co. issued $1640000 of 6%, 5-year bonds at 95. Assuming straight-line amortization and annual interest payments, how much bond interest expense is recorded on the next interest date?

$106600

$114800

$98400

$49200

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