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RCM Corporation, a calendar-year firm, is authorized to issue P200,000 of 10 percent, 20-year bonds dated January 1, 2014, with interest payable on January 1, and July 1 of each year. If the bonds were issued on April 1, 2014, the amount of accrued interest on the date of sale is A. 2,500 B. 5,000 c. 10,000 D. 20,000