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On January 1, Year 1, Cain Corp. issued 200 of its 9%, $1,000 bonds at 103. The bonds are dated January 1, Year 1 and mature on January 1, Year 11. Interest is payable semiannually on January 1 and July 1. Cain paid bond issue costs of $5,000. Cain Corp. uses IFRS. On January 1, Year 1, the net carrying value of the bond liability is:
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