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Presented Here Is a Partial Amortization Schedule for Roseland Company

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Presented here is a partial amortization schedule for Roseland Company who sold $300,000, five year 10% bonds on January 1, 2014 for $318,000 and uses annual straight-line amortization. Presented here is a partial amortization schedule for Roseland Company who sold $300,000, five year 10% bonds on January 1, 2014 for $318,000 and uses annual straight-line amortization.   Which of the following amounts should be shown in cell (iv) ? A)  $16,200. B)  $10,800. C)  $21,600. D)  $14,400. Which of the following amounts should be shown in cell (iv) ?

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