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On January 1, 2020, Thurman Co. acquired inventory with a list price of 800,000 and a cash price of 479,380 by issuing 4-year 800,000 non-interest-bearing note payable. Principal is due in equal payments every December 31 beginning on December 31, 2020. The effective rate of interest interpolated for the cash price is 10%.
Requirement:
Problem 1: The carrying amount of the note for the year ended December 31, 2020.
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