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the following siuations are independent of each other Kwish brothers redeemed $147000face value, 13% bonds on march 31, 2022 at 104. The carrying value of

the following siuations are independent of each other
Kwish brothers redeemed $147000face value, 13% bonds on march 31, 2022 at 104. The carrying value of the bonds at the redemption date was $140,000

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