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Question - On Jan 1, 2019, Jets Co. issued $200,000, 5% bonds, maturing on Jan 1, 2026. These bonds issued for $212,005, yielding 4%. Jets Co. uses the "effective interest" method to amortize bond premiums. Interest is payable annually on Dec 31. As of Dec 31, 2019, determine the "adjusted" balance in the Bond Payable account?
a. $213,524
b. $212,005
c. $210,485
d. $200,000
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