On January 1, 2021, Tennessee Harvester Corporation issued debenture bonds that pay interest semiannually on June 30 and December 31. Portions of the bond amortization schedule appear below: Payment Cash Payment Effective Interest Increase in Balance Outstanding Balance 5,694,713 1 213,000 227,789 14,789 5,709,502 2 213,000 228,380 15,380 5,724,882 3 213,000 228,995 15,995 5,740,877 4 213,000 229,635 16,635 5,757,512 5 213,000 230,300 17,300 5,774,812 6 213,000 230,992 17,992 5,792,804 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 38 213,000 276,119 63,119 6,966,089 39 213,000 278,644 65,644 7,031,733 40 213,000 281,267 68,267 7,100,000 Required: 1. What is the face amount of the bonds

Answers

Answer 1

Answer:

1. $7,100,000

2. $5,694,713

3. 20 years

4. Effective interest method

5. 6%

6. 8%

7. $8,520,000

8. $9,925,287

Explanation:

1. Based on the information given the FACE AMOUNT of the bonds will be the Ending outstanding balance of $7,100,000

Therefore the face amount of the bonds is $7,100,000

2. Based on the information given the INITIAL SELLING PRICE of the bonds will be the beginning Outstanding balance of $5,694,713

Therefore Initial Selling Price of the bonds is $5,694,713

3. Calculation to determine the term to maturity in years

Term to maturity=40 years/2 (Semi annually)

Term to maturity=20 years

Therefore the term to maturity in years is 40 years

4. Interest is determined by EFFECTIVE INTEREST METHOD approach

5. Calculation to determine the stated annual interest rate

Annual interest rate=$213,000/$7,100,000*2

Annual interest rate=6%

Therefore the stated annual interest rate is 6%

6. Calculation to determine effective annual interest rate

Effective Annual interest rate=$227,789/$5,694,713*2

Effective Annual interest rate=8%

Therefore effective annual interest rate is 8%

7. Calculation to determine the total cash interest paid over the term to maturity

Total cash interest paid=$213,000*40

Total cash interest paid=$8,520,000

Therefore the total cash interest paid over the term to maturity is $8,520,000

8. Calculation to determine the total effective interest expense recorded over the term to maturity

Effective interest expense=$8,520,000+($7,100,000-$5,694,713)

Effective interest expense=$8,520,000+$1,405,287

Effective interest expense=$9,925,287

Therefore the total effective interest expense recorded over the term to maturity is $9,925,287


Related Questions

ensen Enterprises paid $1,300 in dividends and $920 in interest this past year. Common stock increased by $1,200 and retained earnings decreased by $310. What is the n

Answers

Answer: $990

Explanation:

Based on the information that we are given in the question, the net income will be calculated as:

= Dividends + Retained earnings

= $1300 + (-$310)

= $1300 - $310

= $990

Therefore, the net income is $990.

Cathay Pacific Airlines determined that many travelers were avoiding Hong Kong because of lengthy delays at immigration. The company addressed the problem by helping the Government to hire additional inspectors. This is an example:

Answers

Answer:

Proactive Environmental Response

Explanation:

Given that Proactive Environmental Response is a form of the strategy employed by organizations to tackle many issues relating to production and business process, such as resource productivity, material exchanges, innovative manufacturing process, etc.

Hence when the Cathay Pacific Airlines company addressed the problem described in the question by helping the Government to hire additional inspectors, the purpose is to improve resource productivity in its immediate environment which is an example of "Proactive Environmental Response."

The Acme Company is a perfect competitor in its input markets and its output market. Its average product of labor is at its maximum and equals 30. The marginal revenue product of labor is $300. The price of its output is $

Answers

Answer:

$10

Explanation:

The computation of the price of the output is given below;

As per the given data

At the time when the average product is maximum, so the average product is equivalent to the marginal product

Therefore, AP = MP= 30

MRP = 300

Now

MRP = MP × MR

300= 30 × MR

MR= 300 ÷ 30

= 10

So,

 P= MR= 10

You have been given $5 million to market Kaiser health insurance to new college graduates in California. Briefly mention how you will spend the $5 million in an attempt to motivate new graduates to sign up for Kaiser health insurance. Include a brief rationale for your marketing plan.

Answers

Answer:

You have been given $5 million to market Kaiser health insurance to new college graduates in California. Briefly mention how you will spend the $5 million in an attempt to motivate new graduates to sign up for Kaiser health insurance. Include a brief rationale for your marketing plan.

g If the price elasticity of demand is 4, a 5 percent decrease in price will increase quantity demanded by

Answers

Answer: 20%

Explanation:

The price elasticity of demand shows the increase in quantity demanded as a result of a decrease in price and vice versa.

It is calculated by the formula:

Price elasticity of demand = Change in quantity demanded / Change in price

The formula can therefore be used to find the increase in quantity. Price elasticities are usually denoted in negatives even if not shown so:

-4 = x / -5%

x = -4 * -5%

x = 20%

Assignable variation: leads to a steep OC curve. is a sign that a process is under control. is to be identified and investigated. is the same as random variation. is variation that cannot be traced to a specific cause.

Answers

Answer:

is to be identified and investigated

Explanation:

Assignable variation is the distribution of non-random outcomes that could caused due to the individual factor and can be identified

So as per the given situation, it required to be identified and investigated and the same should be removed or eliminated

hence, the above represent the answer

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