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B C E H BONOWN Bond Details Date Face Value $ Contract Rate Effective Rate Life (years) Payments per Year 1/1/20 120,000 12% 10% 7

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B C E H BONOWN Bond Details Date Face Value $ Contract Rate Effective Rate Life (years) Payments per Year 1/1/20 120,000 12% 10% 7 2 Calculations 20 11 12 13 Present Value Future Value Payment $ $ 131,878 120,000 220,800 mortization of Bond Discount or Bond Premium Date Interest Payment Bond Discount Balance or Bond Premium Balance Interest Expense Carrying Value 1/1/20 7/1/20 15 16 17 18 19 20 21 22

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