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On January 1, 2018, Rhapsody Corp., a closely held corporation, issued 5% bonds with a maturity value of $88,100, together with 1,280 shares of its $1 par value common stock, for a combined cash amount of $126,472. The market value of Rhapsodys stock is uncertain. If the bonds had been issued separately they would have sold at 102. What amount should Rhapsody credit to premium on bonds payable upon issuing the stock?