8. On January 1, Rix Company issued $300,000 par value, 8%, 5-year bonds (i.e., there were 300 $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. Rix paid $4,000 in underwriting fees. Determine the issue price of the bonds with a 12% market rate of interest and prepare the journal entry to record the bond issue using a premium or discount account if needed. 3 (Click the icon to view (Click the icon to view the the Future Value of $1 2 Present Value of $1 table.) table.) (Click the icon to view (Click the icon to view the the Future Value of an 4 Present Value of an Ordinary Annuity table.) Ordinary Annuity table.) (Click the icon to view (Click the icon to view the the Future Value of an 6 Present Value of an Annuity Due table.) Annuity Due table.) 5 Determine the issue price of the bonds. (Use the present value and future value tables, the formula method, 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 answers to the nearest whole dollar.) The issue price of the bonds is $ Prepare the journal entry to record the bond issue using a premium or discount account if needed. (Record debits first, then credits. Exclude explanations from any journal entries.) Account January 1 (1) 1: Future 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. 0.980301 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 0.1 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 0.854801 0.822701 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 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 0.54276 0.51937 0.49718 0.4 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.- 0.93272 0.87056 0.81309 0.75992 0.71068 0.66506 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.: 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 0.24718 0.: 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 0.32618 0.28966 0.25751 0.229171 0.20416 0.18207 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 0.481020.41727 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 0.45811/ 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 0.587390.49363 0.41552 0.35034 0.29586 0.25025 0.21199 0.17986 0.15282 0.13004 0.11081 0.09456 0.08081 0. 0.82774 0.68643 0.57029 0.47464 0.395731 0.33051 0.276511 0.23171 0.19449 0.16351 0.13768 0.116111 0.098061 0.08295 0.070271 0.1 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.C 0.77977 0.609530.47761 0.37512 0.29530 0.23300 0.18425 0.14602 0.11597 0.09230 0.07361 0.05882 0.04710 0.03779 0.03038 0.0 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. 0.705911 0.500031 0.35538] 0.25342 0.18129 0.13011 0.09366 0.067630.04899 0.03558 0.02592 0.01894 0.01388 0.010191 0.007511 0.1 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 0.1 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. 0.60804 0.37153 0.22811 0.14071 0.08720 0.05429 0.03395 0.02132 0.01345 0.00852 0.00542 0.00346 0.00222 0.00143 0.00092 0. 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 Future Value of an Ordinary Annuity Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 1.000000 1.00000 1.00000 1.00000 1.00000 1.000000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 2.010001 2.020001 2.030001 2.04000 2.05000l 2.06000l 2.07000l 2.080001 2.09000 2.10000 2.11000 2.12000 2.13000 3.030101 3.060401 3.09090 3.12160 3.15250 3.18360 3.214901 3.24640 3.27810 3.31000 3.34210 3.37440 3.40690 4.06040 4.12161 4.18363 4.24646 4.31013 4.37462 4.43994 4.50611 4.57313 4.64100 4.70973 4.77933 4.84980 5.101011 5.20404 5.30914 5.41632 5.52563 5.63709 5.75074 5.86660 5.98471 6.10510 6.22780 6.35285 6.48027 6.15202 6.308121 6.468411 6.63298 6.80191 6.97532 7.15329 7.33593 7.52333 7.71561 7.91286 8.11519 8.32271 7.213541 7.434287.662467.89829 8.142011 8.39384 8.654021 8.92280) 9.20043 9.487171 9.783271 10.089011 10.40466) 8.28567 8.58297 8.89234| 9.21423 9.54911 9.89747 10.25980| 10.63663 11.02847 11.43589 11.85943 12.29969 12.75726 9.36853 9.75463 10.15911 10.58280 11.02656 11.49132 11.97799 12.48756 13.02104 13.57948 14.16397 14.77566 15.41571 10.46221 10.94972| 11.46388 12.00611 12.57789| 13.18079| 13.81645 14.48656 15.19293 15.93742 16.72201 17.54874 18.41975 11.56683 12.16872| 12.80780 13.48635 14.20679 14.97164| 15.78360|| 16.64549 17.56029 18.53117 19.56143 20.65458 21.81432 12.68250 13.41209 14.19203 15.02581 15.91713 16.86994 17.88845 18.97713 20.14072! 21.38428 22.71319 24.13313 25.65018 13.80933 14.68033 15.61779 16.62684 17.71298 18.88214 20.14064 21.49530 22.95338 24.52271 26.21164 28.02911 29.98470 14.94742 15.97394 17.08632 18.29191 19.59863 21.01507 22.55049 24.21492 26.01919 27.97498 30.09492 32.39260 34.88271 16.09690 17.29342 18.59891 20.02359 21.57856 23.27597 25.12902 27.15211 29.36092 31.77248 34.40536 37.27971 40.41746 17.25786| 18.63929 20.15688) 21.82453 23.65749 25.67253 27.88805 30.32428 33.00340 35.94973 39.18995 42.75328 46.67173 17 18.43044 20.012071 21.76159 23.69751 25.840371 28.21288 30.84022 33.75023) 36.97370 40.544701 44.50084 48.88367 53.73906 19.61475 21.41231 23.41444 25.64541 28.13238| 30.90565| 33.99903| 37.45024 41.30134 45.59917 50.39594 55.74971 61.72514 19 2 0.81090 22.84056 25.11687 27.67123 30.53900 33.75999 37.37896 41.44626 46.01846 51.15909 56.93949 63.43968 70.74941 20 22.01900 24.29737 26.87037 29.77808 33.06595 36.78559 40.99549 45.76196 51.16012 57.27500 64.20283 72.05244 80.94683 ! 28.24320 32.03030 36.45926 41.64591 47.72710 54.86451 63.24904 73.10594 84.70090 98.34706 114.41331 133.33387 155.61956 11 30 34.78489 40.56808 47.57542 56.08494 66.43885 79.05819 94.46079 113.28321 136.30754 164.49402199.02088 241.33268 293.19922 3! 41.66028 49.99448 60.46208) 73.65222 90.32031 111.43478138.23688 172.31680 215.71075 271.02437 341.58955 431.66350 546.68082 6! 48.88637 60.40198) 75.40126 95.02552 120.79977 154.76197 199.63511 259.05652 337.88245 442.59256 581.82607 767.09142 1,013.70424 1,34 45 56.48107 71.89271 92.71986121.02939 159.70016212.74351 285.74931 386.50562 525.85873 718.90484 986.638561,358.23003 1,874.16463 2,5! 64.46318 84.57940112.79687152.66708209.34800290.33590|406.52893 573.77016 815.083561,163.908531,668.771152,400.01825 3,459.50712 4,99 160 B1.66967 114.05154163.05344237.99069/353.58372533.12818|813.52038 1,253.21330|1,944.792133,034.81640|4,755.065847,471.64111/11,761.9497918,5 Periods 1% 2% 3% 4% 5% 6% 7% 9% 10% 11% 12% 13% 4: Present 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 1.6 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.: 3.90197 3.80773 3.71710 3.62990 3.54595 3.46511 3.38721 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 3.69590 3.60478 3.51723 3.43308 3.35216 3.1 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 4.71220 4.56376 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| 4K 8.56602 8.16224 7.78611 7.43533 7.10782 6.80169 6.51523 6.24689 5.99525 5.75902 5.53705 5.32825 5.13166 4.94637 4.77158 4.6 9.47130 8.98259 8.53020 8.11090 7.72173 7.36009 7.02358 6.710086.41766 6.14457 5.88923 5.65022 5.42624 5.21612 5.01877 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 5.1 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. 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. 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 6.810866.46238 6.14217 5.84737 5.: 14.71787 13.57771 12.56110 11.65230 10.83777 10.105909.446658.85137 8.31256 7.82371 7.37916 6.97399 6.60388 6.265065.95423 15.5622514.29187 13.1661212.16567 11.2740710.47726 9.76322 9.12164 8.54363 8.02155 7.54879 7.11963 6.72909 6.37286) 6.04716 5.1 16.39827 14.99203 13.75351 12.65930 11.68959 10.82760 10.05909 9.37189 8.75563 8.20141 7.701627.24967 6.83991 6.46742 6.12797 5. 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 5.8 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 12.78336 11.65358 10.67478 9.82258 9.07704 8.421747.84314 7.32998 6.87293 6.46415 6. 25.80771 22.3964619.6004417.29203 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 16.37419 14.49825 12.94767 11.65457 10.56682 9.64416 8.85524 8.17550 7.58557 7.07005 6.61661 6. 32.83469 27.3554823.11477 19.79277 17.15909 15.04630 13.33171 11.92461 10.75736 9.77905 8.95105 8.24378 7.63438 7.10504 6.64178 6. 36.09451 29.4901624.51871 20.72004 17.7740715.4558313.60552 12.10840 10.88120 9.86281 9.00791/ 8.28252 7.66086 7.12322 6.65429 6.1 39.19612 31.42361 25.72976 21.48218 18.25593 15.76186 13.80075 12.23348 10.96168 9.91481 9.04165 8.30450 7.67524 7.132666.66051 6.1 44.95504 34.76089 27.67556 22.6234918.92929 16.16143 14.03918 12.37655 11.04799 9.96716 9.07356 8.32405 7.68728 7.14011 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 2.03010 2.06040 2.09090 2.12160 2.15250 2.18360 2.21490 2.24640 2.27810 2.31000 2.34210 2.37440 2.40690 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 4.10101 4.20404 4.30914 4.41632 4.52563 4.63709 4.75074 4.86660 4.98471 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 6.21354 6.43428 6.662466.89829 7.14201 7.39384 7.65402 7.922808.20043 8.48717 8.78327 9.08901 9.40466 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 8.754631 9.159111 9.58280l 10.026560 10.491321 10.97799 11.487561 12.021041 12.57948) 13.163971 13.77566 14.41571 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 10.56683 11.16872 11.80780 12.48635 13.20679 13.97164/ 14.78360 15.64549 16.56029 17.53117 18.56143 19.65458 20.81432 11.68250 12.41209 13.19203 14.02581 14.91713 15.86994| 16.88845 17.97713 19.14072 20.38428 21.71319 23.13313 24.65018 12.80933| 13.68033 14.61779 15.62684 16.71298 17.88214 19.14064 20.49530 21.95338) 23.52271 25.21164 27.02911 28.98470 13.94742 14.97394 16.08632 17.29191 18.59863 20.01507 21.55049 23.21492 25.01919 26.97498 29.09492 31.39260 33.88271 115.0969016.29342 17.59891 19.02359| 20.57856 22.27597 24.129021 26.152111 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 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 ! 18.61475 20.41231 22.41444 24.64541 27.13238 29.90565| 32.99903 36.45024 40.30134 44.59917 49.39594 54.74971 60.725141 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 21.01900 23.29737 25.87037 28.77808) 32.06595 35.78559 39.99549 44.761961 50.160121 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 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 21 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 35 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 7! 49.37524 61.61002 77.66330 98.82654 126.83976164.04768213.60957 279.78104 368.29187 486.85181 645.82693 859.14239 1,145.48579 1,5: 57.04589 73.33056 95.50146125.87057167.68516 225.50812 305.75176 417.42607 573.18602 790.795321,095.16880/1,521.21764 2,117.80603 2,9! 150 65.10781) 86.27099|116.18077h58.773771219.815401307.75606|434.98595 619.671771 888.441081,280.29938|1,852.335982,688.020441 3.909.24304 5.6! 52.48637116.33257 167.94504247.51031371.26290565.11587 870.46681|1,353.470362,119.823423,338.298035,278.12308|8,368.2380513,291.00327 21,15 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 100000 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 2.75911 2.73554 2.71252 2.69005 2.66810 2.64666 2.62571 2. 3.94099 3.88388 3.82861 3.77509 3.72325 3.67301 3.62432 3.57710 3.53129 3.48685 3.44371 3.40183 3.36115 3.32163 3.28323 3. 4.90197 4.80773 4.717104.62990 4.54595 4.46511 4.38721 4.31213 4.239721 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 5.10020 4.99271 4.88965 4.79079 4.69590 4.60478 4.51723 4.43308 4.35216 4. 6.79548 6.60143 6.417196.24214 6.07569 5.91732 5.76654 5.62288) 5.48592 5.35526 5.23054 5.11141 4.99755 4.88867 4.78448 4. 7.72819 7.471997.23028 7.00205 6.78637 6.58238 6.38929 6.20637 6.03295 5.86842 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. 9.56602 9.162248.78611 8.43533 8.10782 7.801697.51523 7.24689 6.99525 6.75902 6.53705 6.32825) 6.13166 5.94637 5.771585. 10.471309.98259 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. 11.36763 10.78685 10.25262 9.76048 9.30641 8.88687| 8.49867 8.13896 7.80519 7.49506 7.20652 6.93770 6.68694 6.45273 6.23371 6. 12.25508 11.57534 10.95400 10.38507 9.86325 9.38384 8.94269 8.53608 8.16073 7.813697.49236 7.19437 6.91765 6.66029 6.42062 6. 13.13374 12.34837 11.63496 10.98565 10.39357 9.85268 9.35765 8.90378 8.48690 8.10336 7.74987 7.42355 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 12.1183911.3796610.7122510.10791 9.55948 9.06069 8.60608 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. 16.5622515.29187 14.16612 13.16567 12.27407 11.47726 10.76322 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. 18.22601 16.67846 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. 22.24339 19.91393 17.93554 16.24696 14.79864 13.55036 12.46933 11.52876 10.70661 9.98474 9.34814 8.78432 8.28288 7.83514 7.43377 7. 26.06579 22.84438 20.18845 17.98371 16.14107 14.59072 13.27767 12.15841 11.19828 10.36961 9.65011 9.02181 8.47009 7.98304 7.55088 7. 29.70267 25.49859 22.13184 19.41120 17.19290 15.36814 13.85401 12.58693 11.51784 10.60857 9.82932 9.15656 8.571708.05985 7.60910 7. 33.16303 27.90259 23.80822 20.58448 18.01704 15.94907 14.26493 12.87858 11.72552 10.75696 9.93567 9.23303 8.62684 8.09975 7.63805 7. 36.45545 30.07996 25.25427 21.54884 18.6627716.3831814.55791 13.07707 11.86051 10.84909 9.99878 9.27642 8.65678 8.12047 7.65244 7. 39.58808|32.05208 26.50166|22.3414719.16872 16.70757 14.76680 13.21216 11.94823 10.9063010.03624 9.30104 8.67302 8.13123 7.65959 7. 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% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% _ 3%