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Date Cash Interest to be Paid Interest Expense Discount Amortization Unamortized Discount Bond Carrying Value Issue date (a) (b) 1st interest period (c) (d)

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Date Cash Interest to be Paid Interest Expense Discount Amortization Unamortized Discount Bond Carrying Value Issue date (a) (b) 1st interest period (c) (d) (e) (f) (g) 2nd interest period (h) (j) (k)

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