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Sheffield Co. has outstanding $114 million of 6% bonds, due in 7 years, and callable at 106. The bonds were issued at par and are

Sheffield Co. has outstanding $114 million of 6% bonds, due in 7 years, and callable at 106. The bonds were issued at par and are selling today at a market price of 96. If Sheffield Co. calls $22.8 million of these bonds it will report:

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