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Whispering Winds Corporation, a publicly-traded company, agreed to loan money to another company. On July 1,2023 , the company received a five-year promissory note with

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Whispering Winds Corporation, a publicly-traded company, agreed to loan money to another company. On July 1,2023 , the company received a five-year promissory note with a face value of $520,000, paying interest at a face rate of 5% on July 1 each year. The note was issued to yield an effective interest rate of 6%. Whispering Winds used the effective interest method of amortization for discounts or premiums, and the company's year-end is September 30. Srepare a schedule of note premium / discount amortization schedule. (Round answers to 0 decimal places, e.g. 58,971. )

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