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Fisherman corp issued bonds with par value of 150000 and a four year life on January 1 2023 . The contract interest rate is 5%

Fisherman corp issued bonds with par value of 150000 and a four year life on January 1 2023 . The contract interest rate is 5% the bonds pay interest semi annually on June 30 and December 31 they were issued at a price of 134851 when the market interest rate was 8%. Fishermans corps year end is December 31

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