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42) Franzia Company issues P10,000,000, 7.8%, 20-year bonds to yield 8% on July 1, 2022. Interest is paid on July 1 and January 1. The proceeds from the bonds are P9,802,073. What amount should be reported for the bonds payable account on the December 31, 2022 statement of financial position? A. 9,806,322 B. 9,804,156 c. 9,806,239 D. 9,414,156