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Wood Corporation owns 70 percent of Carter Company's voting shares.

/in /by

Wood Corporation owns 70 percent of Carter Company’s voting shares. On January 1, 20X3, Carter sold bonds with a

par value of $667,500 at 98. Wood purchased $445,000 par value of the bonds; the remainder was sold to nonaffiliates. The bonds mature in five years and pay an annual interest rate of 8 percent. Interest is paid semiannually on January 1 and July 1.

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