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During the year, Hamlet Inc. paid $25,000 to have bond certificates printed and engraved, paid $110,000 in legal fees, paid $13,000 to a CPA for

During the year, Hamlet Inc. paid $25,000 to have bond certificates printed and engraved, paid $110,000 in legal fees, paid $13,000 to a CPA for registration information, and paid $220,000 to an underwriter as a commission. What is the amount of bond issue costs?

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