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Question $7$ Partially correct

Mark $1\mathrm{.}03$ out of $2\mathrm{.}00$

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Reporting Financial Statement Effects of Bond Transactions $($FSET$)$ May $1,2021.31,2022.$

Note: Use negative signs with your answers, when appropriate.

Note: Select $"$N$/$A$"$ as your answer if a part of the accounting equation is not affected.