https://www.bartleby.com/questions-and-answers/on-january-1-2019-canglon-inc.-issues-10percent-5year-bonds-with-a-face-value-of-dollar150000-when-t/6f595d41-e2c8-47bc-8a78-adff0af9b34f
In step 2 of the above solution, where did the $45,000 come from? I can't figure out where it came from so the solution doesn't make any sense.
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