1 3 10. On January 1, 2016, Aaron Incorporated issued $1,550,000 par value, 6%, seven-year bonds (i.e., there were 1,550 $1,000 par value bonds in the issue). Interest is payable semiannually each January 1 and July 1 with the first interest payment due at the end of the period on July 1. Determine the issue price of the bonds based on a 12% market rate of interest. Prepare the amortization table for the first two years, assuming Aaron uses the effective interest rate method. (Click the icon to view 2 the Future Value of $1 table.) (Click the icon to view 4 the Future Value of an Ordinary Annuity table.) (Click the icon to view 6 the Future Value of an Annuity Due table.) (Click the icon to view the Present Value of $1 table.) (Click the icon to view the Present Value of an Ordinary Annuity table.) (Click the icon to view the Present Value of an Annuity Due table.) 5 Determine the issue price of the bonds. (Use the present value and future value tables, a financial calculator, or a spreadsheet for your calculations. If using present and future value tables or the formula method, use factor amounts rounded to five decimal places, X.XXXXX. Round your final answer to the nearest whole dollar.) The issue price of the bonds is $ Prepare the amortization table for the first two years, assuming Aaron uses the effective interest rate method. (Round each calculation to the nearest whole number and then use the rounded value for each subsequent calculation in the table.) Cash Interest Effective Interest Discount/Premium Amortized Carrying Value Date January 1, 2016 July 1, 2016 January 1, 2017 July 1, 2017 January 1, 2018 1: Future Value of $1 Future Value of $1 Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11%|| 12% 13% 14% 15% 1 1.010001.02000 1.03000 1.04000 1.05000 1.06000 1.07000 1.08000 1.09000 1.10000 1.11000 1.12000 1.13000 1.14000 1.15000 2 1.020101.04040/1.06090 1.08160 1.10250 1.12360 1.14490 1.16640 1.18810 1.21000 1.23210 1.25440 1.27690 1.29960 1.32250 1.030301.06121/1.09273 1.12486 1.15763 1.19102 1.22504 1.25971 1.29503 1.33100 1.36763 1.40493 1.44290 1.48154 1.52088 4 1.04060 1.08243/1.12551 1.16986 1.21551 1.26248 1.31080 1.36049 1.41158 1.46410 1.51807 1.57352) 1.63047) 1.68896 1.74901 1.051011.104081.15927 1.21665 1.27628 1.33823 1.40255 1.46933 1.53862 1.61051 1.68506 1.76234 1.84244 1.92541 2.01136 1.061521.126161.19405 1.26532 1.34010 1.41852 1.50073 1.58687 1.67710 1.77156 1.87041 1.97382 2.08195 2.19497 2.31306 7 1.07214/1.14869|1.22987 1.31593| 1.40710 1.50363) 1.60578| 1.71382 1.82804 1.94872 2.07616 2.21068) 2.35261 2.50227 2.66002 1.082861.171661.26677 1.36857 1.47746 1.59385 1.71819 1.85093 1.99256 2.14359 2.30454 2.47596 2.65844 2.85259 3.05902 9 1.09369 1.195091.30477 1.42331 1.55133 1.68948 1.83846 1.99900 2.17189 2.35795 2.55804 2.77308 3.00404 3.25195 3.51788 1.104621.21899 1.34392 1.48024 1.62889 1.79085 1.96715 2.15892 2.36736 2.59374 2.83942 3.10585 3.39457 3.70722 4.04556 11 1.115671.243371.38423 1.53945 1.71034 1.89830 2.10485 2.33164 2.58043 2.85312 3.15176 3.47855 3.83586 4.22623 4.65239 11.12683|1.268241.42576 1.60103 1.79586| 2.01220 2.25219 2.51817 2.81266 3.13843 3.49845 3.89598 4.334521 4.81790 5.35025 (1.13809|1.29361 1.46853 1.665071.88565 2.13293 2.40985 2.71962 3.06580 3.45227 3.88328 4.36349 4.89801 5.49241 6.15279 14 1.14947 1.31948 1.51259 1.73168 1.979932.26090 2.57853 2.93719 3.34173 3.79750 4.31044) 4.88711 5.53475 6.26135 7.07571 15 1.160971.34587/1.55797 1.80094 2.07893 2.39656 2.75903 3.17217 3.64248 4.17725 4.78459 5.47357 6.25427 7.13794 8.13706 1.172581.372791.60471 1.87298 2.18287 2.54035 2.95216 3.42594 3.97031 4.59497 5.31089 6.13039 7.06733 8.13725 9.35762 17 1.184301.400241.65285 1.94790 2.29202 2.69277 3.15882 3.70002 4.32763 5.05447 5.89509 6.866041 7.986089.27646 10.76126 1.196151.428251.70243 2.02582 2.40662 2.85434 3.37993 4.71712 5.55992 6.54355 7.68997 9.02427 10.57517 12.37545 19 1.20811 1.45681 1.75351 2.10685 2.52695 3.02560 3.61653 4.31570 5.14166 6.11591 7.26334 8.61276 10.19742 12.05569 14.23177 20 1.22019 1.485951.80611 2.19112 2.65330) 3.20714 3.86968 4.66096 5.60441 6.72750 8.06231 9.64629 11.52309 13.74349 16.36654 (1.28243|1.640612.09378) 2.66584 3.38635] 4.29187) 5.42743 6.84848| 8.62308 10.83471 13.58546) 17.00006/ 21.23054 26.46192 32.91895 30 1.34785 1.81136/2.42726 3.24340 4.321945.74349 7.61226 10.06266 13.26768) 17.44940 22.89230 29.95992 39.11590 50.95016 66.21177 1.416601.99989|2.81386 3.94609 5.51602 7.6860910.67658| 14.78534 20.41397 28.10244 38.57485 52.79962 72.06851 98.10018 133.17552 1.4888612.20804|3.26204 4.80102 7.0399910.28572 14.97446 21.72452 31.40942 45.25926) 65.00087 93.05097 132.78155 188.88351 267.86355 1.564812.43785|3.78160 5.84118 8.98501 13.7646121.00245 31.92045 48.32729 72.89048 109.53024|163.98760 244.64140 363.67907 538.76927 1.64463|2.691594.38391 7.10668|11.46740|18.42015|29.45703| 46.90161 74.35752|17.39085184.56483289.00219 450.73593 700.23299|1,083.65744 1.81670|3.281035.8916010.5196318.67919 32.9876957.94643101.25706 176.03129504.48164 524.05724897.596931,530.053472,595.91866/4,383.99875 Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 2: Present Value of $1 Present Value of $1 Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 0.99010 0.98039 0.97087 0.96154 0.95238 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.88496) 0.87719 0.86957) 0. 0.98030 0.96117 0.94260 0.92456 0.90703 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 0.78315 0.76947 0.75614 0. 0.97059 0.94232 0.91514 0.88900 0.86384 0.83962 0.81630 0.79383 0.77218 0.75131 0.73119 0.71178 0.69305 0.67497 0.65752 0. 0.96098 0.92385 0.88849 0.85480 0.82270 0.79209 0.76290 0.73503 0.70843 0.68301 0.65873 0.63552 0.61332 0.59208 0.57175 0. 0.95147 0.90573 0.86261 0.82193 0.78353 0.747260.71299 0.68058 0.64993 0.62092 0.593450.56743 0.54276 0.51937 0.4971804 0.94205 0.88797 0.83748 0.79031 0.74622 0.70496 0.66634 0.63017 0.59627 0.56447 0.53464 0.50663 0.48032 0.45559 0.43233 0.4 0.93272l 0.87056 0.81309 0.759921 0.71068 0.665061 0.62275 0.58349 0.54703 0.51316 0.48166] 0.45235 0.42506 0.39964 0.37594 0.: 0.92348 0.85349 0.78941 0.73069 0.67684 0.62741 0.58201 0.54027 0.50187 0.46651 0.43393 0.40388 0.37616 0.35056 0.32690 0. 0.91434 0.83676 0.76642 0.70259 0.64461 0.59190 0.54393 0.50025 0.46043 0.42410 0.39092 0.36061 0.33288 0.30751 0.28426 0.1 0.90529 0.82035 0.74409 0.67556 0.61391 0.55839 0.50835 0.46319 0.42241 0.38554 0.35218 0.32197 0.29459 0.26974 0.247180.: 0.89632 0.80426 0.72242 0.64958 0.58468 0.52679 0.47509 0.42888 0.38753 0.35049 0.31728 0.28748 0.26070 0.23662 0.21494 0. 0.88745 0.78849 0.70138 0.62460 0.55684 0.49697 0.44401 0.39711/ 0.35553 0.31863 0.28584 0.25668 0.23071 0.20756 0.18691 0. 0.87866 0.77303) 0.68095 0.60057 0.53032 0.46884 0.41496 0.36770 0.326181 0.28966) 0.25751 0.229171 0.20416 0.182071 0.16253 0. 0.86996 0.75788 0.66112 0.57748 0.50507 0.44230 0.38782 0.34046 0.29925 0.26333 0.23199 0.20462 0.18068 0.15971 0.14133 0. 0.86135 0.74301 0.64186 0.55526 0.48102 0.41727 0.36245 0.31524 0.27454 0.23939 0.20900 0.18270 0.15989 0.14010 0.12289 0. 0.85282 0.72845 0.62317 0.53391 0.458111 0.39365 0.33873 0.29189 0.25187 0.21763 0.18829 0.16312] 0.14150 0.12289 0.10686 0. 0.84438 0.71416 0.60502 0.51337 0.43630 0.37136 0.31657 0.27027 0.23107 0.19784 0.16963 0.14564 0.12522 0.10780 0.09293 0. 0.83602 0.70016 0.58739 0.49363 0.41552 0.35034 0.29586 0.25025 0.21199 0.17986 0.15282 0.13004 0.110811 0.09456 0.08081 0. 0.82774 0.68643 0.57029 0.47464 0.39573 0.33051 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 0.09806 0.08295 0.07027 0.0 0.81954 0.67297 0.55368 0.45639 0.37689 0.31180 0.25842 0.21455 0.17843 0.14864 0.12403 0.10367 0.08678 0.07276 0.06110 0. 0.77977 0.609530.47761 0.37512 0.29530 0.233000.18425 0.14602 0.11597 0.09230 0.07361 0.05882 0.04710 0.03779 0.03038 0.1 0.74192 0.55207 0.41199 0.30832 0.23138 0.17411 0.13137 0.09938 0.07537 0.05731 0.04368 0.03338 0.02557 0.01963 0.01510 0. 35 0.70591 0.50003 0.35538 0.25342 0.18129 0.13011 0.09366 0.06763 0.04899 0.03558 0.02592 0.01894 0.01388 0.01019 0.00751 0.0 40 0.67165 0.45289 0.30656| 0.20829 0.14205 0.09722 0.06678 0.04603 0.03184 0.02209 0.01538 0.01075 0.00753 0.00529 0.00373 0.4 0.63905 0.41020 0.26444 0.17120 0.11130 0.07265 0.04761 0.03133 0.02069 0.01372|| 0.00913 0.00610 0.00409 0.00275 0.00186 0. 50 0.608040.37153 0.22811 0.14071 0.087201 0.05429 0.03395 0.02132 0.01345 0.00852 0.00542 0.00346 0.002221 0.00143 0.00092 0. 60 0.55045 0.30478 0.16973 0.09506 0.05354 0.03031 0.01726 0.00988 0.00568 0.00328 0.00191 0.00111 0.00065 0.00039 0.00023 0. Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 3: Future Value of an ordinary Annuity Present Value of an Ordinary Annuity Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 0.99010 0.98039 0.97087 0.96154 0.95238 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.88496 0.87719 0.86957 0. 1.97040 1.94156 1.91347 1.88609 1.85941 1.83339 1.80802 1.78326 1.75911 1.73554 1.71252 1.69005 1.66810 1.64666 1.62571 1. 2.94099 2.88388 2.82861 2.77509 2.72325 2.67301 2.62432 2.57710 2.53129 2.48685 2.44371 2.40183 2.36115 2.32163 2.28323 2 3.901971 3.807733.717101 3.62990 3.54595) 3.46511/ 3.387211 3.31213 3.23972 3.16987 3.10245) 3.03735] 2.97447 2.91371 2.85498) 2. 4.85343 4.71346 4.57971 4.45182 4.32948 4.21236 4.10020 3.99271 3.88965 3.79079 3.695903.60478 3.51723 3.43308 3.35216 3. 5.79548 5.60143 5.41719 5.24214 5.07569 4.91732 4.76654 4.62288 4.48592 4.35526 4.23054 4.11141 3.99755 3.88867 3.78448 3. 6.72819 6.47199 6.23028 6.00205 5.78637 5.58238 5.38929 5.20637 5.03295 4.86842 4.712204.56376 4.42261 4.28830 4.16042 4. 7.65168 7.32548 7.01969 6.73274 6.46321 6.20979 5.97130 5.74664 5.53482 5.33493 5.14612 4.96764 4.79877 4.63886 4.48732 4. 8.56602 8.162247.78611 7.43533 7.10782 6.80169 6.51523 6.24689 5.99525 5.75902 5.53705 5.32825 5.131664.94637 4.77158 4. 10 9.47130 8.98259 8.53020 8.11090 7.721737.36009 7.02358 6.71008 6.417666.14457 5.88923 5.65022 5.42624 5.216125.01877 4. 10.36763 9.78685 9.25262 8.76048 8.30641 7.88687 7.49867 7.13896 6.80519 6.49506 6.20652 5.93770 5.68694 5.45273 5.23371 5. 11.25508 10.57534 9.95400 9.38507 8.86325 8.38384 7.94269 7.53608 7.16073 6.81369 6.49236 6.19437 5.91765 5.66029 5.42062 5. 13 12.13374 11.34837 10.63496 9.98565 9.39357 8.85268 8.35765 7.90378 7.48690 7.10336 6.74987 6.42355 6.12181 5.84236 5.58315 5. 14 13.00370 12.10625 11.29607 10.56312 9.89864 9.294988.74547 8.24424 7.78615 7.36669 6.98187 6.62817 6.30249 6.00207 5.72448 5. 13.86505 12.84926 11.93794 11.11839 10.37966 9.71225 9.10791 8.55948 8.06069 7.60608 7.19087 6.81086 6.46238 6.14217 5.84737 14.71787 13.57771 12.56110 11.65230 10.83777 10.105909.44665 8.85137 8.31256 7.82371 7.37916 6.97399 6.60388 6.265065.95423 17 15.56225 14.29187 13.1661212.16567 11.27407 10.47726 9.76322 9.12164 8.54363 8.02155 7.54879 7.11963 6.72909 6.37286 6.04716 5. 16.39827 14.9920313.75351 12.65930 11.68959 10.82760 10.05909 9.37189 8.75563 8.20141 7.701627.24967 6.83991 6.46742 6.12797 5. 19 17.22601 15.67846 14.32380 13.13394 12.08532 11.15812 10.33560 9.60360 8.95011 8.36492 7.839297.36578 6.93797 6.55037 6.19823 5. 20 18.04555 16.35143 14.87747 13.59033 12.46221 11.46992 10.59401 9.81815 9.12855 8.51356 7.96333 7.46944 7.02475 6.62313 6.25933 5. 22.02316 19.52346 17.41315 15.62208 14.09394 12.7833611.65358 10.67478 9.82258 9.07704 8.42174 7.84314 7.32998 6.87293 6.46415 6. 25.80771 22.3964619.60044 17.29203 15.37245 13.76483 12.40904 11.25778 10.27365 9.42691 8.69379 8.05518) 7.49565 7.00266 6.56598 6. 29.40858|24.99862 21.48722 18.66461 16.3741914.49825 12.9476711.65457 10.56682 9.64416 8.85524 8.17550 7.58557 7.07005 6.61661 6. 32.8346927.35548 23.11477 19.79277 17.1590915.04630 13.33171|11.92461 10.75736 9.77905 8.95105 8.24378 7.63438 7.10504 6.64178 6. 45 36.09451 29.49016 24.51871 20.72004 17.77407 15.45583 13.60552 12.10840 10.881209.86281 9.00791 8.28252 7.66086 7.12322 6.65429 6. 50 39.19612 31.42361 25.72976 21.48218 18.2559315.76186 13.80075 12.23348 10.96168| 9.91481 9.04165) 8.30450 7.67524 7.132666.66051 6. 44.95504 34.7608927.67556 22.6234918.9292916.16143 14.03918 12.3765511.04799 9.96716 9.07356 8.32405 7.68728 7.140111 6.66515 6. Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 5: Future Value of an Annuity Due Future Value of an Annuity Due Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 1.01000 1.02000 1.03000 1.04000 1.05000 1.06000 1.07000 1.08000 1.09000 1.10000 1.11000 1.12000 1.13000 2 2.03010 2.06040 2.09090 2.12160 2.152502.18360 2.21490 2.24640 2.27810 2.31000) 2.34210 2.37440 2.40690 3 3.06040 3.12161 3.18363 3.24646 3.31013 3.37462 3.43994 3.50611 3.57313 3.64100 3.70973 3.77933) 3.84980 4 4.10101 4.20404 4.30914 4.41632) 4.52563 4.63709 4.75074 4.86660 4.984711 5.10510 5.22780 5.35285 5.48027 5.15202 5.30812 5.46841 5.63298 5.80191 5.97532 6.15329 6.33593 6.52333 6.715611 6.91286 7.11519 7.32271 6 6.21354 6.43428 6.662466.89829 7.14201 7.39384 7.65402 7.922808.20043 8.48717 8.78327 9.08901 9.40466 7 7.28567 7.58297 7.89234 8.21423 8.54911 8.89747 9.25980 9.63663 10.02847 10.43589 10.85943 11.29969 11.75726 8.36853 8.75463 9.15911 9.58280 10.02656 10.49132 10.97799 11.48756 12.02104 12.57948 13.16397 13.77566 14.41571 9 9.46221 9.94972 10.46388 11.00611 11.57789 12.18079 12.81645 13.48656 14.19293 14.93742 15.72201 16.54874 17.41975 10 10.56683|11.16872 11.80780 12.48635 13.20679 13.97164 14.78360 15.64549 16.56029 17.53117| 18.56143 19.65458 20.81432 11 11.68250 12.41209 13.19203 14.02581 14.91713 15.86994 16.88845 17.97713 19.14072 20.38428 21.71319 23.13313 24.65018 12 12.80933) 13.68033 14.61779 15.62684 16.71298 17.88214 19.14064 20.49530 21.95338| 23.52271 25.21164 27.02911 28.98470 13 13.94742 14.97394 16.08632 17.29191 18.59863 20.01507 21.55049 23.21492 25.01919 26.97498 29.09492 31.39260 33.88271 14 15.09690 16.29342 17.59891 19.02359 20.57856 22.27597 24.12902 26.15211 28.36092| 30.77248) 33.405361 36.27971 39.41746 16.25786 17.63929 19.15688 20.82453 22.65749 24.67253 26.88805 29.32428 32.00340 34.94973 38.18995 41.75328 45.67173 16 17.43044| 19.01207 20.76159 22.69751 24.84037 27.21288 29.84022| 32.75023 35.97370 39.54470 43.50084 47.88367 52.73906 118.61475 20.41231 22.41444 24.64541| 27.13238 29.90565 32.99903 36.45024 40.30134 44.59917|| 49.39594 54.74971 60.72514 18 19.81090 21.84056 24.11687 26.67123 29.53900 32.75999 36.37896| 40.44626 45.01846 50.15909 55.93949 62.43968 69.74941 : 19 1.01900 23.29737 25.87037 28.77808 32.06595 35.78559 39.99549| 44.76196 50.16012 56.27500 63.20283 71.05244 79.94683 22.23919 24.78332 27.67649 30.96920 34.71925 38.99273| 43.86518] 49.42292 55.76453 63.00250 71.26514 80.69874 91.46992 11 25 28.52563 32.67091 37.55304 43.31174 50.11345 58.15638 67.67647 78.95442 92.32398 108.18177 126.99877 149.33393 175.85010 20 35.13274 41.37944 49.00268 58.32834 69.76079 83.80168101.07304 122.34587 148.57522 180.94342| 220.91317 270.29261 331.31511 41 42.07688 50.99437 62.27594 76.59831 94.83632 118.12087 147.91346 186.10215 235.12472 298.12681 379.16441 483.46312 617.74933 79 19.37524 61.61002 77.66330 98.82654126.83976|164.04768213.60957 279.78104 368.29187 486.85181 645.82693 859.14239 1,145.48579 1,5: 45 57.04589 73.33056 95.50146125.87057 167.68516 225.50812305.751761 417.42607 573.18602 790.79532|1,095.16880/1,521.21764 2,117.80603 2,9 $5.10781 86.27099116.18077158.77377|219.81540307.75606434.98595 619.67177 888.44108 1,280.29938|1,852.33598|2,688.02044 3,909.24304 5,6! 60 82.48637|116.33257167.94504247.51031371.26290565.11587|870.46681|1,353.47036|2,119.823423,338.2980365,278.12308|8,368.2380513,291.0032721,1 Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 6: Present Value of an Annuity Due Present Value of an Annuity Due Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1. 1.99010 1.98039 1.97087 1.96154 1.95238 1.94340 1.93458 1.92593 1.91743 1.90909 1.90090 1.89286 1.88496 1.87719 1.86957 1. 2.97040 2.94156) 2.91347) 2.88609) 2.85941/ 2.83339| 2.80802 2.78326 2.759111 2.735541 2.71252 2.69005 2.66810 2.64666) 2.62571 2. 3.94099 3.88388 3.82861 3.77509 3.72325 3.673011 3.62432 3.57710 3.53129 3.48685 3.44371 3.40183 3.36115 3.32163 3.28323 3. 4.90197 4.80773 4.71710 4.62990 4.54595 4.46511 4.38721 4.312134.23972 4.16987 4.10245 4.03735 3.97447 3.91371 3.85498 3. 5.85343 5.71346 5.57971| 5.45182 5.32948 5.21236 5.100201 4.99271 4.88965| 4.79079 4.69590 4.60478 4.51723 4.43308 4.35216 4. 6.79548 6.60143 6.41719 6.24214 6.07569 5.91732 5.76654 5.62288 5.48592 5.35526 5.23054 5.11141| 4.99755 4.88867) 4.78448 7.72819 7.471997.23028 7.00205 6.78637 6.58238 6.389296.20637 6.032955.86842 5.71220 5.56376 5.42261 5.28830 5.16042 5. 8.65168 8.32548 8.01969 7.73274 7.46321 7.20979 6.97130 6.74664 6.53482 6.33493 6.14612 5.96764 5.79877 5.63886 5.48732 5. 10 9.56602 9.16224 8.78611 8.43533 8.10782 7.801697.51523 7.24689 6.99525 6.75902 6.53705 6.32825 6.13166 5.94637 5.77158 5. 11 10.47130 9.98259 9.53020 9.11090 8.72173 8.36009 8.02358 7.71008 7.41766 7.14457 6.88923 6.65022 6.42624 6.21612 6.01877 5. 12 11.36763 10.78685 10.25262 9.76048 9.30641 8.88687 8.49867 8.13896 7.80519 7.495067.20652 6.93770 6.68694 6.45273 6.23371 6. 13 12.25508 11.57534 10.95400 10.385071 9.86325 9.38384 8.94269 8.53608 8.16073 7.81369 7.49236 7.19437 6.91765 6.66029 6.42062 6. 14 13.13374 12.34837 11.63496 10.98565 10.39357 9.85268 9.35765 8.90378 8.48690 8.10336 7.749877.42355 7.12181 6.84236 6.58315 6. 14.00370 13.10625 12.29607 11.56312 10.89864 10.29498 9.74547 9.24424 8.78615 8.36669 7.98187 7.62817 7.30249 7.00207 6.72448 6. 14.86505 13.84926 12.93794 12.11839 11.3796610.71225 10.10791 9.55948 9.060698.60608 8.19087 7.81086 7.46238 7.14217 6.84737 6. 15.71787 14.57771 13.56110 12.65230 11.83777 11.10590 10.44665 9.85137 9.31256 8.82371 8.37916 7.97399 7.60388 7.26506 6.95423 6. 18 16.5622515.2918714.16612 13.16567 12.27407 11.4772610.76322 10.12164 9.54363 9.02155 8.54879 8.11963 7.72909 7.37286 7.04716 6. 17.39827 15.99203|14.75351 13.65930 12.68959 11.82760 11.05909 10.37189 9.75563 9.20141 8.70162 8.24967 7.83991 7.46742 7.12797 6. 20 18.2260116.67846 15.32380 14.13394 13.08532 12.15812 11.33560 10.60360 9.95011 9.36492 8.83929 8.36578 7.93797 7.55037 7.19823 6. 25 22.2433919.91393 17.93554 16.24696 14.79864 13.55036 12.46933 11.52876 10.70661 9.98474 9.34814 8.78432 8.28288 7.83514 7.433777. 26.06579 22.84438 20.18845 17.98371 16.14107 14.5907213.27767 12.15841 11.19828 10.36961 9.65011 9.02181 8.47009 7.98304 7.55088 7. 29.70267 25.4985922.13184 19.41120 17.19290 15.36814 13.85401 12.58693 11.51784 10.60857 9.82932 9.15656 8.57170 8.05985 7.60910 33.16303 27.90259 23.80822 20.5844818.0170415.94907 14.26493 12.87858 11.72552 10.75696 9.93567 9.23303 8.62684 8.09975 7.63805 7. 36.45545 30.0799625.25427 21.54884 18.66277 16.38318 14.55791 13.0770711.86051 10.84909 9.99878 9.27642 8.65678 8.12047 7.65244 7. 39.58808 32.05208 26.50166 22.34147 19.16872 16.70757 14.76680 13.21216 11.94823 10.90630 10.03624 9.30104 8.67302 8.13123 7.65959 7. 60 45.4045935.45610 28.50583 23.52843 19.87575 17.1311115.02192 13.36668 12.04231 10.96387 10.07165 9.32294 8.68663 8.13972 7.66492 7. Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15%