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The balance in the Bonds Payable is a credit of $80,000. The balance in the Premium on Bonds Payable is a credit of $1,100. What

The balance in the Bonds Payable is a credit of $80,000. The balance in the Premium on Bonds Payable is a credit of $1,100. What is the bond carrying amount?

A. $1,100

B. $80,000

C. $81,100

D. $78,900

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