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* Decrease amortisation of premium to by 1 1 . 71 ( to 2, 441 . 78 ) and increase interest expense with 1 1.

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* Decrease amortisation of premium to by 1 1 . 71 ( to 2, 441 . 78 ) and increase interest expense with 1 1. 71 ( to 12 , 158. 22 ) . This is due to rounding errors . At this stage , the bond premium account needs to be equal to zero

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