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On December 1 , 2 0 2 5 , Carla Vista Company issued 7 9 0 of its 7 % , $ 1 , 0
On December Carla Vista Company issued of its $ bonds at Each bond included one detachable stock warrant entitling the holder to purchase shares of Carla Vista's common stock. On December the market value of the bonds without the stock warrants was and the market value of each stock warrant was $ The initial carrying value of the bonds payable at the date of issuance would be
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