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On September 1 , 2 0 2 1 , Eva Co . , issued $ 1 9 4 million of its 1 0 % bonds

On September 1,2021, Eva Co., issued $194 million of its 10% bonds atface value. The bonds are dated June 1,2021, and mature on May 30,Interest is payable semiannually on June 1 and December 1.At the time of issuance, Eva would receive accrued interest of:

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