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Mark $0\mathrm{.}31$ out of $1\mathrm{.}00$

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Analyzing Financial Statement Effects of Bond Redemption $($FSET$)$ January $1,2022,$ Holthausen will retire the bonds at $103.$ Record the issue and retirement of these bonds in the financial statement effects template.

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.

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