How is accrued interest on a bond treated when the bond is sold? a)...

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Accounting

How is accrued interest on a bond treated when the bond is sold?
a) It is added to par to get the ask price.
b) It is deducted from the purchase price before issuing the bond.
c) It is paid by the purchaser of the bond to the seller.
d) It is subtracted from par to get the bid price.
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