COMPLETE THE TABLE: Chapter 14 princoples of accounting ed 24

Batata Company issues 8%, 10-year bonds with a par value of $350,000 and semiannual interest payments. On the issue date, the annual market rate for these bonds is 10%, which implies a selling price of 87 .

Par value	price	Selling price
$350,000	87
Cash flow	Table value	Present value
350,000 par maturity value
14,000 interest payment
Price bond	N/A
Difference due to rounding of table values	N/A