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E-tech Initatives Limited plans to issue $600,000 10 year, 6 percent bonds. Interest payable annually on December 31. All the bonds will be issued on

E-tech Initatives Limited plans to issue $600,000 10 year, 6 percent bonds. Interest payable annually on December 31. All the bonds will be issued on January 1, 2016. Show how the bonds would be reported on the January 1, 2016 balance sheet if they issued 95
Carry value at the end.

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