eBook Print Item Bond premium, entries for bonds payable transactions Instructions Present Value Tables Journal Chart of Accounts Final Questions Present Value Tables Present Value of $1 at Compound Interest Due in n Periods Periods 4.0% 4.5% 5% 1 0.96154 0.95694 0.95238 2 0.92456 0.91573 3 0.88900 0.90703 0.87630 0.86384 4 0.85480 5 5.5% 0.94787 0.89845 0.89000 0.85161 0.83962 0.82785 0.81630 0.83856 0.82270 0.80722 0.76290 0.79209 0.77732 0.82193 0.80245 0.78353 0.76513 0.74726 0.72988 6.5% 6% 0.93458 0.94340 0.93897 0.881661 0.87344 7% 0.71299 6 0.79031 0.76790 0.74622 0.72525 0.70496 0.68533 0.66634 7 0.75992 0.73483 0.71068 0 68744 8 0.73069 0.70319 0.67684 0.65160 9 0.70259 0:67290 064461 0.61763 10 0.67556 0.64393 0.61391 11 0.64958 061620 0.58468 12 0.62460 0.58966 0.55684 13 0.60057 0.56427 0.53032 14 0.57748 0,53997 0.50507 0.66506 0.64351 062741 0.60423 0.59190 0.56735 0.54393 0.58543 0.55839 0.53273 0.50835 0,55491 0.52679 0.50021 0.47509 0.52598 0.49697 0.46968 0.44401 0.49856 0.46884 0.44102 0.41496 0.47257 0.44230 041410 0.38782 0.62275 0.58201 15 0.55526 051672 0.48102 0.44793 0.41727 0.38883 0.36245 16 0.53391 0.49447 0.45811 17 0.42458 0.51337 0.47318 0.43630 0.40245 0.39365 0.36510 0.33873 18 0.49363 0.45280 0.41552 19 19 0.47464 0.43330 0.39573 0.37136 0.34281 0.31657 0.38147 035034 0.32189 0.29586 0.36158 0.33051 0.30224 027651