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Hi can I get clarification on step 2/4? 1) Why was interest on bond at 5%? Shouldnt it be at 9%? 2) And how come

Hi can I get clarification on step 2/4? 1) Why was interest on bond at 5%? Shouldnt it be at 9%? 2) And how come the increase in net income was not subjected to income tax computation?

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