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Master Corporation Owns 85 Percent of Servant Corporation's Voting Shares

Question 10

Multiple Choice

Master Corporation owns 85 percent of Servant Corporation's voting shares. On January 1, 20X8, Master Corporation sold $200,000 par value 8 percent bonds to Servant when the market interest rate was 5 percent. The bonds mature in 10 years and pay interest semiannually on June 30 and Dec 31.
Based on the information given above, what amount of investment in bonds will be eliminated in the preparation of the 20X8 consolidated financial statements?


A) $243,060
B) $200,000
C) $246,767
D) $156,940

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