8.0% Future Value of $1 FV = $1 (1 + i) 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% O 1.01500 1.02000 1.02500 1.03000 1.03500 1.04000 1.04500 1.05000 1.05500 1.06000 1.07000 0 1.03022 1.04040 1.05063 1.06090 1.07123 1.08160 1.09203 1.10250 1.11303 1.12360 1.14490 O 1.04568 1.06121 1.07689 1.09273 1.10872 1.12486 1.14117 1.15763 1.17424 1.19102 1.22504 0 1.06136 1.08243 1.10381 1.12551 1.14752 1.16986 1.19252 1.21551 1.23882 1.26248 1.31080 1 1.07728 1.10408 1.13141 1.15927 1.18769 1.21665 1.24618 1.27628 1.30696 1.33823 1.40255 1.08000 1.16640 1.25971 1.36049 1.46933 2 1.09344 1.12616 1.15969 1.19405 1.22926 1.26532 1.30226 1.34010 1.37884 1.41852 1.50073 1.58687 4 1.10984 1.14869 1.18869 1.22987 1.27228 1.31593 1.36086 1.40710 1.45468 1.50363 1.60578 1.71382 6 1.12649 1.17166 1.21840 1.26677 1.31681 1.36857 1.42210 1.47746 1.53469 1.59385 1.71819 1.85093 9 1.14339 1.19509 1.24886 1.30477 1.36290 1.42331 1.48610 1.55133 1.61909 1.68948 1.83846 1.99900 2 1.16054 1.21899 1.28008 1.34392 1.41060 1.48024 1.55297 1.62889 1.70814 1.79085 1.96715 2.15892 7 1.17795 1.24337 1.31209 1.38423 1.45997 1.53945 1.62285 1.71034 1.80209 1.89830 2.10485 2.33164 3 1.19562 1.26824 1.34489 1.42576 1.51107 1.60 103 1.69588 1.79586 1.90121 2.01220 2.25219 2.51817 9 1.21355 1.29361 1.37851 1.46853 1.56396 1.66507 1.77220 1.88565 2.00577 2.13293 2.40985 2.71962 7 1.23176 1.31948 1.41297 1.51259 1.61869 1.73168 1.85194 1.97993 2.1 1609 2.26090 2.57853 2.93719 7 1.25023 1.34587 1.44830 1.55797 1.67535 1.80094 1.93528 2.07893 2.23248 2.39656 2.75903 3.17217 8 1.26899 1.37279 1.48451 1.60471 1.73399 1.87298 2.02237 2.18287 2.35526 2.54035 2.95216 3.42594 0 1.28802 1.40024 1.52162 1.65285 1.79468 1.94790 2.11338 2.29202 2.48480 2.69277 3.15882 3.70002 5 1.30734 1.42825 1.55966 1.70243 1.85749 2.02582 2.20848 2.40662 2.62147 2.85434 3.37993 3.99602 1 1.32695 1.45681 1.59865 1.75351 1.92250 2.10685 2.30786 2.52695 2.76565 3.02560 3.61653 4.31570 9 1.34686 1.48595 1.63862 1.80611 1.98979 2.19112 2.41171 2.65330 2.91776 3.20 714 3.86968 4.66096 9 1.36706 1.51567 1.67958 1.86029 2.05943 2.27877 2.52024 2.78596 3.07823 3.39956 4.14056 5.03383 2 1.38756 1.54598 1.72157 1.91610 2.13151 2.36992 2.63365 2.92526 3.24754 3.60354 4.43040 5.43654 6 1.40838 1.57690 1.76461 1.97359 2.20611 2.46472 2.75217 3.07152 3.42615 3.81975 4.74053 5.87146 3 1.42950 1.60844 1.80873 2.03279 2.28333 2.56330 2.87601 3.22510 3.61459 4.04893 5.07237 6.34118 3 1.45095 1.64061 1.85394 2.09378 2.36 324 2.66584 3.00543 3.38635 3.81339 4.29187 5.42743 6.84848 5 1.56 308 1.81136 2.09757 2.42726 2.80679 3.24340 3.74532 4.32194 4.98395 5.74349 7.61226 10.06266 O 1.68388 1.99989 2.37321 2.81386 3.33359 3.94609 4.66735 5.51602 6.51383 7.68609 10.67658 14.78534 6 1.81 402 2.20804 2.68506 3.26204 3.95926 4.80102 5.81636 7,03999 8.51331 10.28572 14.97446 21.72452 1 1.95421 2.43785 3.03790 3.78160 4.70236 5.84118 7.24825 8.9850111.12655 13.76461 21.00245 31.92045 3 2.10524 2.69159 3.43711 4.38391 5,58493 7.10668 9.0326411.467 4014,54196 18.42015 29.45703 46.90161 2 Present Value of $1 PV = (1+)" 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 10 0.98522 0.98039 0.97561 0.97087 0.96618 0.96154 0.95694 0.95238 0.94787 0.94340 0.93458 0.92 30 0.97066 0.96117 0.95181 0.94260 0.93351 0.92456 0.91573 0.90703 0.89845 0.89000 0.87344 0.85 59 0.95632 0.94232 0.92860 0.91514 0.90194 0.88900 0.87630 0.86384 0.85161 0.83962 0.81630 0.79 98 0.94218 0.92385 0.90595 0.88849 0.87144 0.85480 0.83856 0.82270 0.80722 0.79209 0.76290 0.73 47 0.92826 0.90573 0.88385 0.86261 0.84197 0.82193 0.80245 0.78353 0.76513 0.74726 0.71299 0.68 05 0.91454 0.88797 0.86230 0.83748 0.81350 0.79031 0.76790 0.74622 0.72525 0.70496 0.66634 0.63 72 0.90103 0.87056 0.84127 0.81309 0.78599 0.75992 0.73483 0.71068 0.68744 0.66506 0.62275 0.58 48 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 0.70319 0.67684 0.65160 0.62741 0.58201 0.54 34 0.87459 0.83676 0.80073 0.76642 0.73373 0.70259 0.67290 0.64461 0.61 763 0.59 190 0.54393 0.50 29 0.86167 0.82035 0.78120 0.74409 0.70892 0.67556 0.64393 0.61391 0.58543 0.55839 0.50835 0.46 32 0.84893 0.80426 0.76214 0.72242 0.68495 0.64958 0.61620 0.58468 0.55491 0.52679 0.47509 0.42 45 0.83639 0.78849 0.74356 0.70138 0.66178 0.62460 0.58966 0.55684 0.52598 0.49697 0.44401 0.39 66 0.82403 0.77303 0.72542 0.68095 0.63940 0.60057 0.56427 0.53032 0.49856 0.46884 0.41496 0.36 96 0.81185 0.75788 0.70773 0.66112 0.61 778 0.57748 0.53997 0.50507 0.47257 0.44230 0.38782 0.34 35 0.79985 0.74301 0.69047 0.64 186 0.59689 0.55526 0.51672 0.48102 0.44793 0.41727 0.36245 0.315 82 0.78803 0.72845 0.67362 0.62317 0.57671 0.53391 0.49447 0.45811 0.42458 0.39365 0.33873 0.29 38 0.77639 0.71416 0.65720 0.60502 0.55720 0.51337 0.47318 0.43630 0.40245 0.37136 0.31657 0.27 02 0.76491 0.70016 0.64117 0.58739 0.53836 0.49363 0.45280 0.41552 0.38147 0.35034 0.29586 0.25 74 0.75361 0.68643 0.62553 0.57029 0.52016 0.47464 0.43330 0.39573 0.36158 0.33051 0.27651 0.23 54 0.74247 0.67297 0.61027 0.55368 0.50257 0.45639 0.41464 0.37689 0.34273 0.31180 0.25842 0.21 - 43 0.73150 0.65978 0.59539 0.53 755 0.48557 0.43883 0.396 79 0.35894 0.32486 0.29416 0.24151 0.19 40 0.72069 0.64684 0.58086 0.52189 0.46915 0.42196 0.37970 0.34185 0.30793 0.27751 0.22571 0.18 44 0.71004 0.63416 0.56670 0.50669 0.45329 0.40573 0.36335 0.32557 0.29187 0.26180 0.21095 0.17 57 0.69954 0.62172 0.55288 0.49193 0.43796 0.39012 0.34770 0.31007 0.27666 0.24698 0.19715 0.15 77 0.68921 0.60953 0.53939 0.47761 0.42315 0.37512 0.33273 0.29530 0.26223 0.23300 0.18425 0.14 92 0.63976 0.55207 0.47674 0.41199 0.35628 0.30832 0.26700 0.23138 0.20064 0.17411 0.13137 0.09 91 0.59387 0.50003 0.42137 0.35538 0.29998 0.25342 0.21425 0.18129 0.15352 0.13011 0.09366 0.06 65 0.55126 0.45289 0.37243 0.30656 0.25257 0.20829 0.17193 0.14205 0.11746 0.09722 0.06678 0.04 05 0.51171 0.41020 0.32917 0.26444 0.21266 0.17120 0.13796 0.11130 0.08988 0.07265 0.04761 0.03 04 0.47500 0.37153 0.29094 0.22811 0.17905 0.14071 0.11071 0.08720 0.06877 0.05429 0.03395 0.02 uture Value of an Ordinary Annuity of $1 VA = (1+it - 1 -5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% .0000 20150 0452 0909 1523 1.0000 1.0000 2.0200 2.0250 3.0604 3.0756 4.1216 4.1525 5.2040 5.2563 1.0000 2.0300 3.0909 4.1836 5.3091 1.000010000 1.0000 2.0350 2.0400 2.0450 3.1062 3.1216 3.1370 4.2149 4.246542782 5.3625 5.4163 5.4707 1.0000 2.0500 3.1525 4.3101 5.5256 10000 2.0550 3.1680 4.3423 5.5811 1.0000 2.0600 3.1836 4.3746 5.6371 1.0000 1.0000 2.0700 2.0800 3.2149 3.2464 4.4399 4.5061 5.75075.8666 2296 6.3081 6.3877 6.4684 6.5502 6.6330 6.7169 6.80196.8881 6.9753 3230 7.4343 7.5474 7.6625 7.7794 7.8983 8.0192 8.1420 8.26698.3938 -4328 8.5830 8.7361 8.89239.0517 9.2142 9.3800 9.5491 9.7216 9.8975 .5593 9.7546 9.9545 10.1591 10.368510.5828 10.8021 11.0266 11.2563 11.4913 7027 10.9497 11.2034 11.4639 11.7314 12.0061 12 12.5779 12.8754 13.1808 7.1533 7.3359 8.6540 8.9228 10.2598 10.6366 11.9780 12.4876 13.8164 14.4866 .8633 12.1687 12.4835 12.8078 13.1420 13.4864 13.8412 14.2068 14.5835 14.9716 15.7836 0412 13.4121 13.7956 14.1920 14.6020 15.0258 15.4640 15.9171 16.3856 16.8699 17.8885 2368 14.6803 15.1 404 15.6178 16.1130 16.6268 17.1599 17.7130 18.2868 18.8821 20.1406 4504 15.9739 16.5190 17.0863 17.6770 18.29 19 18.9321 19.5986 20.2926 21.0151 22.5505 6821 17.2934 17.9319 18.5989 19.2957 20.0236 20.7841 21.5786 22.4087 23.2760 25.1290 16.6455 - 18.9771 21.49533 24.2149 27.1521 -9324 18.6393 19.3802 20.1569 20.9710 21.8245 22.7193 23.6575 24.6411 25.6725 -2014 20.0121 20.8647 21.7616 22.7050 23.6975 24.7417 25.8404 26.9964 28.2129 4894 21.4123 22.3863 23.4144 24.4997 25.6454 26.8551 28.1324 29.4812 30.9057 .7967 22.8406 23.9460 25.1169 26.3572 27.6712 29.0636 30.5390 32.1027 33.7600 .1237 24.2974 25.5447 26.8704 28.2797 29.7781 31.3714 33.0660 34.8683 36.7856 27.8881 30.32433 30.8402 33.75023 33.9990 37.4502 - 37.3790 41.4463 = 40.9955 45.76205 4705 25.7833 27.1833 28.6765 30.2695 31.9692 33.7831 35.7193 37.7861 39.9927 .8376 27.2990 28.8629 30.5368 32.3289 34.2480 36.3034 38.5052 40.8643 43.3923 2251 28.8450 30.5844 32.4529 34.4604 36.61 79 38.9370 41.4305 44.1118 46.9958 -6335 30.4219 32.3490 34.4265 36.6665 39.0826 41.6892 44.50 20 47.5380 50.8156 0630 32.0303 34.1578 36.4593 38.9499 41.6459 44.5652 47.7271 51.1526 54.8645 44.8652 50.42295 49.0057 55.4568 53.4361 60.8933 58.1767 66.7648 63.2490 73.10598 5387 40.5681 43.9027 47.5754 51.6227 56.0849 61.0071 66.4388 72.4355 79.0582 94.4608 113.2832 13 5921 49.9945 54.9282 60.4621 66.6740 73.6522 81.4966 90.3203 100.2514 111.4348 138.2369 172.3168 2- 2679 60.4020 67.4026 75.4013 84.5503 95.0255 107.0303 120.7998 136.6056 154.7620 199.6351 259.0565 33 -6142 71.8927 81.5161 92.7199 105.7817 121.0294 138.8500 159.7002 184.1192 212.7435 285.7493 386.5056 53 -6828 84.5794 97.4843 112.7969 130.9979 152.6671 178.5030 209.3480 246.2175 290.3359 406.5289 573.7702 8- sent Value of an Ordinary Annuity of $1 (1 + if 95588 5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 8522 0.98039 0.97561 0.97087 0.96618 0.96154 0.95694 0.95238 0.94787 0.94340 0.93458 0.92593 1.94156 1.92742 1.91347 1.89969 1.88609 1.87267 1.85941 1.84632 1.83339 1.80802 1.78326 1220 2.88388 2.85602 2.82861 2.80164 2.77509 2.74896 2.72325 2.69793 2.67301 2.62432 2.57710 35438 3.80773 3.76197 3.71710 3.67308 3.62990 3.58753 3.54595 3.50515 3.46511 3.38721 3.31213 '8264 4.71346 4.64583 4.57971 4.51505 4.45182 4.38998 4.32948 4.27028 4.21236 4.10020 3.99271 18593 59719 5.60143 5.50813 5.41719 5.32855 5.24214 5.15787 5.07569 4.99553 4.91732 4.76654 4.62288 59821 6.47199 6.34939 6.23028 6.11454 6.00205 5.89270 5.78637 5.68 297 5.58238 5.38929 5.20637 7.32548 7.17014 7.01969 6.87396 6.73274 6.59589 6.46321 6.33457 6.20979 5.97130 5.74664 36052 8.16224 7.97087 7.78611 7.60769 7.43533 7.26879 7.10782 6.95220 6.80169 6.51523 6.24689 22218 8.98259 8.75206 8.53020 8.31661 8.11090 7.91272 7.72173 7.53763 7.36009 7.02358 6.71008 07112 9.78685 9.51421 9.25262 9.00155 8.76048 8.52892 8.30641 8.09254 7.88687 7.49867 7.13896 0751 10.57534 10.25776 9.95400 9.66333 9.38507 9.11858 8.86325 8.61852 8.38384 7.94269 7.53608 3153 11.34837 10.98319 10.63496 10.30274 9.98565 9.68285 9.39357 9.11708 8.85268 8.35765 7.90378 54338 12.10625 11.69091 11.29607 10.92052 10.56312 10.22283 9.89864 9.58965 9.29498 8.74547 8.24424 84323 12.84926 12.38138 11.93794 11.51741 11.11839 10.73955 10.37966 10.03758 9.71225 9.10791 8.55948 3126 13.57771 13.05500 12.56110 12.09412 11.65230 11.23402 10.83777 10.4621610.10590 9.44665 8.85137 0765 14.29 187 13.71220 13.16612 12.65132 12.16567 11.70719 11.27407 10.86461 10.47726 9.76322 9.12164 57256 14.99203 14.35336 13.75351 13.18968 12.65930 12.15999 11.68959 11.2460710.82760 10.05909 9.37189 12617 15.67846 14.97889 14.32380 13.70984 13.13394 12.59329 12.08532 11.6076511.15812 10.33560 9.60360 6864 16.35143 15.58916 14.87747 14.21240 13.59033 13.00794 12.46221 11.9503811.46992 10.59401 9.81815 20014 17.01 121 16.18455 15.41502 14.69797 14.02916 13.40472 12.82115 12.27524 11.76408 10.83553 10.01680 52082 17.65805 16.76541 15.93692 15.16712 14.451 12 13.78442 13.16300 12.5831712.04158 11.06124 10.20074 3086 18.29220 17.33211 16.44361 15.62041 14.85684 14.14777 13.48857 12.87504 12.30338 11.27219 10.37106 3041 18.91 393 17.88499 16.93554 16.05837 15.24696 14.49548 13.79864 13.15170 12.55036 11.46933 10.52876 *1961 19.52346 18.42438 17.41315 16.48151 15.62208 14.82821 14.09394 13.41393 12.78336 11.65358 10.67478 1584 22.39646 20.93029 19.60044 18.39205 17.29203 16.28889 15.37245 14.5337513.76483 12.40904 11.25778 07559 24.99862 23.14516 21.48722 20.00066 18.66461 17.46101 16.37419 15.39055 14.49825 12.94767 11.65457- 1585 27.35548 25.10278 23.11477 21.35507 19.79277 18.40158 17.15909 16.0461215.04630 13.33171 11.92461 - 55234 29.49016 26.83302 24.51871 22.49545 20.72004 19.15635 17.77407 16.5477315.45583 13.60552 12.10840 - 99969 31.42361 28.36231 25.72976 23.45562 21.48218 19.76201 18.25593 16.93152 15.76186 13.80075 12.23348 - On January 1, 2020, Lakeside Amusement Park issues $600,000 face amount of 10-year bonds that pay 6% while bonds of similar risk and maturity are paying 7%. Lakeside pays cash interest semi-annually on June 30 and December 31 each year. Lakeside uses the effective interest method to calculate interest expense. Requirement A (8 points): Provide the following for Lakeside's bond issuance. Number of compounding periods Market Rate per compounding period Cash Interest Payment Issue price on 1/1/20 Requirement B (3 points): Prepare the journal entry to record issuance of the bonds on January 1, 2020 by Lakeside Amusement Park. ACCOUNT Debit Credit Requirement C (4 points): Prepare the journal entry to record the interest payment on June 30, 2020 by Lakeside Amusement Park. ACCOUNT Debit Credit