单项选择题
A 5% loan note was issued on 1 April 20X0 at its face value of 
500,000. The loan note will be redeemed on 31 March 20X3 at a substantial premium. The effective interest rate applicable is 10% per annum.
At what amount will the loan note appear in the statement of financial position as at 31 March 20X2
A．$22,100,000B．$21,495,000
C．$20,450,000
D．$21,000,000
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