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答案和详解如下:

Q25   C   07 Modular Level I, Vol.1, pp 565-567   Study Sessions 10-46-b

$10,000(0.12)=$1,200 interest expense in first year. $2,000 payment. $1,200 interest=$800 principal reduction. $10,000.$800=$9,200 balance at beginning of second year. $9,200(0.12)=$1.,104 interest expense in second year.

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