On January 1,2023, Oriole Corp. issued eight-year, 4% bonds with a face value of $610000,...

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Accounting

On January 1,2023, Oriole Corp. issued eight-year, 4% bonds with a face value of $610000, with interest payable semi-annually on
June 30 and December 31. The bonds were sold to yield 5%. Table values are:
The present value of the principal is
$412970.
$411140.
$445910.
$444080.
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