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on may 1,2020 wiley ltd issued bonds witg a facw value of $80000 maturity datr of November 1,2028 bond issue cost of $40000. and a

on may 1,2020 wiley ltd issued bonds witg a facw value of $80000 maturity datr of November 1,2028 bond issue cost of $40000. and a contract rate of 9% when the market yield for similad bonds was 8%

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