On January 1, Year 1, Zero Company obtained a $52,000, 4-year, 6.5% installment note from Regional Bank. Thenote requires annual payments of $15,179, beginning on December 31, Year 1 . The December 31, Year 2 carryingamount in the amortization table for this installment note will be equal to

a. $26,000.
b. $27,635
c. $21,642
d. $28,402


b

Business

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