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On January 1 of the current year, the Brown Corporation issues $ 3 5 0 , 0 0 0 of 1 0 % , 2

On January 1 of the current year, the Brown Corporation issues $350,000 of 10%,20-year bonds for
$336,000. Determine the amount of original issue discount, if any. (Enter a "0" if there is no original
issue discount.)
The amount of the original issue discount is
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