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Thomas Company decided to borrow $31,900 on March 1 st , 2016. Thomas signed a 2-year 5% interest-bearing note. What is the adjustment amount to

Thomas Company decided to borrow $31,900 on March 1st, 2016. Thomas signed a 2-year 5% interest-bearing note. What is the adjustment amount to accrue interest on December 31, 2017?

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