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Quatro Company issues bonds dated January 1 , 2 0 2 1 , with a par value of $ 7 9 0 , 0 0

Quatro Company issues bonds dated January 1,2021, with a par value of $790,000. The bonds annual contract rate is 9%, and interest is paid semiannually on June 30 and December 31. The bonds mature in three years. The annual market rate at the date of issuance is 8%, and the bonds are sold for $810,694.
Prepare an effective interest amortization table for these bonds

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