Essay
Prepare a trial balance from the ledger accounts of Black Diamond Express as of January 31, 2021. 
Differentiate between straight and callable bonds in terms of pricing under different interest rate environments.
Calculate the purchase price of bonds based on given yield to maturity.
Identify different types of special-purpose bonds, including catastrophe bonds and contingent bonds.
Understand why debt securities are often referred to as fixed-income securities.
Definitions:
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