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On January 1, 2013, Johnson Sales issued $15,000 in bonds for $14,300. They were 10-year bonds with a stated rate of 9%, and pay semiannual

On January 1, 2013, Johnson Sales issued $15,000 in bonds for $14,300. They were 10-year bonds with a stated rate of 9%, and pay semiannual interest. Johnson Sales uses the straight-line method to amortize the bond discount. After the second interest payment on December 31, 2013, what was the bond carrying amount? A) $14,388 B) $14,344 C) $15,000 D) $14,370

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