Fogel Co. has $2,500,000 of 8% convertible bonds outstanding. Each $1,000 bond is convertible into 30 shares of $30 par value ordinary shares.

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Fogel Co. has $2,500,000 of 8% equivalent obligations unappropriated. Each $1,000 obligation is equivalent into 30 shares of $30 par compute matter-of-fact shares.
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