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On January 1, 20X3, Company A issued $140,000 of 4-year bonds with a stated rate of 9%. The market rate at time of issue was

On January 1, 20X3, Company A issued $140,000 of 4-year bonds with a stated rate of 9%. The market rate at time of issue was 8%. The bonds were issued at a premium of $4,758. Company A uses the effective-interest method to amortize bond premium. Semiannual interest payments are made on June 30 and December 31 of each year. What is the remaining unamortized premium after the second interest payment is made on December 31, 20X3?

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