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Roman Company issued $ 8 0 0 , 0 0 0 of 8 % , 5 - year bonds at 9 7 , with interest

Roman Company issued $800,000 of 8%,5-year bonds at 97, with interest paid annually. Assuming straight-line amortization, what is the total cost of financing of the bonds?
A) $320,000
B) $664,000
C) $504,000
D) $344,000
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