Exercise 9-9 (Algo) Compare installment notes and leases (LO9-2, 9-3) January 1, 2024, Paradise Partners decides to upgrade recreational equipment at its resorts. The company is contemplating whether to purchase or lease the new equipment. Use PV of $1 and PVA of $1. (Use appropriate factor(s) from the tables provided.) Required: 1. The company can purchase the equipment by borrowing $265,000 with a 20-month, 12% installment note. Payments of $14,685.06 are due at the end of each month, and the first installment is due on January 31, 2024. Record the issuance of the installment note payable for the purchase of the equipment. 2. The company can sign a 20-month lease for the equipment by agreeing to pay $11,637.22 at the end of each month, beginning January 31, 2024. At the end of the lease, the equipment must be returned. Assuming a borrowing rate of 12%, record the lease. 3. As of January 1, 2024, does the installment note or the lease have a greater effect on increasing the company's amount of reported debt, and by how much? 4. Suppose the equipment has a total value of $122,000 at the end of the 20-month period, which option (purchasing with installment note or leasing) would likely be better? Complete this question by entering your answers in the tabs below. Req 1 and 2 Req 3 Req 4 1. The company can purchase the equipment by borrowing $265,000 with a 20-month, 12% installment note. Payments of $14,685.06 are due at the end of each month, and the first installmeric is due on January 31, 2024. Record the issuance of the installment note payable for the purchase of the equipment. 2. The company can sign a 20-month lease for the equipment by agreeing to pay $11,637.22 at the end of each month, beginning January 31, 2024. At the end of the lease, the equipment must be returned. Assuming a borrowing rate of 12%, record the lease. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Show less A 1 Req 1 and 2 Req 31 Req 4 14.28 points eBook Print 1. The company can purchase the equipment by borrowing $265,000 with a 20-month, 12% installment note. Payments of $14,685.06 are due at the end of each month, and the first installment is due on January 31, 2024. Record the issuance of the installment note payable for the purchase of the equipment. 2. The company can sign a 20-month lease for the equipment by agreeing to pay $11,637.22 at the end of each month, beginning January 31, 2024. At the end of the lease, the equipment must be returned. Assuming a borrowing rate of 12%, record the lease. . (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Show less A References View transaction list View journal entry worksheet No 1 Date General Journal Debit Credit January 01, 2024 Equipment 265,000 Notes Payable 265,000 2 January 01, 2024 Lease Asset Lease Payable Ring 1 and 2 Req 3 > On January 1, 2024, Adventure World issues $39.9 million of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. The proceeds will be used to build a new ride that combines a roller coaster, a water ride, a dark tunnel, and the great smell of outdoor barbeque, all in one ride. Exercise 9-21 (Algo) Part 1 Required: 1-a. If the market rate is 6%, calculate the issue price. (EV of $1, PV of $1, EVA of $1, and PVA of $1) 1-b. Will the bonds issue at face amount, a discount, or a premium? Complete this question by entering your answers in the tabs below. Req la Req 1b If the market rate is 6%, calculate the issue price. (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use appropriate factor(s) from the tables provided. Enter your answers in dollars not in millions (i.e., $5.5 million should be entered as 5,500,000). Round your final answers to the nearest whole dollar.) Bond Characteristics Face amount Interest payment Number of periods Market interest rate Issue price Amount S 39,900,000 On January 1, 2024, Adventure World issues $39.9 million of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. The proceeds will be used to build a new ride that combines a roller coaster, a water ride, a dark tunnel, and the great smell of outdoor barbeque, all in one ride. Exercise 9-21 (Algo) Part 2 2-a. If the market rate is 7%, calculate the issue price. (FV of $1. PV of $1. EVA of $1, and PVA of $1) 2-b. Will the bonds issue at face amount, a discount, or a premium? Complete this question by entering your answers in the tabs below. Req 2a. Req 2b If the market rate is 7%, calculate the issue price. (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use appropriate factor(s) from the tables provided. Enter your answers in dollars notin millions (i.e., $5.5 million should be entered as 5,500,000). Round your final answers to the nearest whole dollar.) Bond Characteristics Face amount Interest payment Number of periods Market interest rate Issue price Amount $ 39,900,000 On January 1, 2024, Adventure World issues $39.9 million of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. The proceeds will be used to build a new ride that combines a roller coaster, a water ride, a dark tunnel, and the great smell of outdoor barbeque, all in one ride. Exercise 9-21 (Algo) Part 3 3-a. If the market rate is 8%, calculate the issue price. (EV of $1, PV of $1. EVA of $1, and PVA of $1) 3-b. Will the bonds issue at face amount, a discount, or a premium? Complete this question by entering your answers in the tabs below. Req 3a Req 3b If the market rate is 8%, calculate the issue price. (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use appropriate factor(s) from the tables provided. Enter your answers in dollars not in millions (i.e., $5.5 million should be entered as 5,500,000). Round your final answers to the nearest whole dollar.) Bond Characteristics Face amount Interest payment Number of periods Market interest rate Issue price Amount $ 39,900,000 [The following information applies to the questions displayed below.] On January 1, 2024, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $450,000 of 6% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Problem 9-5A (Algo) Part 1 Required: 1. If the market interest rate is 6%, the bonds will issue at $450,000. Record the bond issue on January 1, 2024, and the first two semiannual interest payments on June 30, 2024, and December 31, 2024. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No 1 Date January 01, 2024 Cash Bonds Payable 2 June 30, 2024 Interest Expense Cash December 31, 3 2024 Interest Expense Cash General Journal 0 Debit Credit 450,000 450,000 Table 1 Future Value of $1 FV=51 (1+0) 12.0% 10.0% 11.0% 13.0% 1.10000 1.11000 1.12000 1.13000 123210 1.25440 1.27690. 1.21000 136763 140493 1.44290 151807 157352 1.63047 184244 1.68506 1.76234 197382 2.08195 187041 2.07616 221068 2.35261 2.30454 2.47596 2.65844 255804 2.77308 3.00404 2.83942 3.10585 3.39437 347855 3.83586 3.15176 3.49845 3.89598 4.33452 ni 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 9.0% 1101000 1.01500 1.02000 1.02500 1.03000 103500 1.04000 104500 1.05000 105500 1.06000 1.07000 1.08000 109000 21.02010 1.03022 1.04040 1.05063 1.06090 1.07123 1.08160 1.09203 1.10250 1.11303 1.12360 1.14490 1.16640 1.18810 31.03030 1.04568 1.06121 1.07689 1.09273 1.10872 1.12486 1.14117 1.15763 1.17424 1.19102 1.22504 1.25971 1.29503 133100 41.04060 1.06136 1.08243 1.10381 1.12551 1.14752 1.16986 1.19252 1.21551 1.23882 1.26248 1.31080 136049 141158 1.46410 51.05101 107728 1.10408 1.13141 1.15927 1.18769 1.21665 1.24618 1.27628 1.30696 1.33823 1.40255 146933 1.53862 1.61051 61.06152 1.09344 1.12616 1.15969 1.19405 1.22926 1.26532 1.30226 134010 1.37884 141852 1.50073 1.58687 1.67710 1.77156 71.07214 1.10984 1.14869 1.18869 1.22987 1.27228 1.31593 1.36086 140710 1.45468 1.50363 1.60578 1.71382 1.82804 1.94872 81.08286 1.12649 1.17166 121840 1.26677 131681 1.36857 1.42210 147746 1.53469 1.59385 1.71819 185093 1.99256 2.14359 91.09369 1.14339 1.19509 1.24886 1.30477 1.36290 142331 148610 1.55133 1.61909 1.68948 1.83846 1.99900 2.17189 2.35795 10 1.10462 1.16054 1.21899 1.28008 134392 1.41060 1.48024 1.55297 1.62889 1.70814 1.79085 1.96715 2.15892 2.36736 2.59374 11 111567 1.17795 1.24337 1.31209 1.38423 1.45997 1.53945 1.62285 1.71034 1.80209 1.89830 2.10485 2.33164 2.58043 285312 12 1.12683 1.19562 1.26824 1.34489 1.42576 1.51107 1.60103 1.69588 1.79586 1.90121 201220 2.25219 251817 2.81266 3.13843 13/1.13809 1.21355 1.29361 1.37851 1.46853 1.56396 1.66507 1.77220 1.88565 2.00577 2.13293 2.40985 2.71962 3.06580 345227 3.883281 431044 488711 553475 14 1.14947 1.23176 131948 141297 1.51259 1.61869 1.73168 1.85194 1.97993 2.11609 2.26090 2.57853 293719 334173 3.79750 4.78459 547357 625427 15 1.16097 1.25023 134587 144830 1.55797 1.67535 1.80094 1.93528 207893 223248 2.39656 2.75903 3.17217 3.64248 4.17725 16 1.17258 1.26899 1.37279 148451160471 1.73399 1.87298 202237 2.18287 2.35526 2.54035 2.95216 342594 397031 4.59497 531089 6.13039 706733 171.18430 1.28802 1.40024 1.52162 1.65285 1.79468 1.94790 2.11338 2.29202 2 48480 2.69277 3.15882 3.70002 432763 505447 18 1.19615 130734 1.42825 155966 1.70243 1.85749 2.02582 2.20848 2.40662 2.62147 2.85434 3.37993 3.99602 4.71712 5.55992 19120811 1.32695 145681 1.59865 1.75351 1.92250 2.10685 2.30786 2.52695 2.76565 3.02560 3.61653 431570 5.14166 6.11591 201.22019 1.34686 148595 1.63862 1.80611 1.98979 2.19112 241171 2.65330 2.91776 320714 3.86968 4.66096 5.60441 6.72750 21 1.23239 136706 1.51567 1.67958 136029 2.0594) 2.27877 2.52024 2.78596 3.07823 339956 4.14056 5.03383 6.10881 740025 22 1.24472 138756 1.54598 1.72157 1.91610 2.13151 2.36992 2 63365 2.92526 3.24754 3.60354 443040 5.43654 665860 8.14027 9.93357 23 1.25716 140838 1.57690 1.76461 1.97359 2.20611 2.46472 2.75217 3.07152 3.42615 331975 4.74053 5.87146 725787 895430 1102627 24 1.26973 1 42950 1.60844 1.80873 2.03279 2.28333 2.56330 2.87601 3.22510 3.61459 404893 5.07237 634118 791108 984973 12.23916 25 1.28243 1 45095 164061 1.85394 2.09378 2.36324 2.66584 300543 338635 3.81339 4.29187 542743 6.84848 8.62308 1083471 13.58546 MacBook Air 436349 489801 589509 636604 798608 6.54355 768997 902427 7.26334 861276 10.19742 8.06231 9.54629 1152309 8.94917 10.80385 13.02109 12.10031 14.71383 13.55235 16.62663 15.17863 18.78809 17 00006 21.23054 136763 140493 1.44290 151807 157352 1.63047 2.55804 2.77308 300404 2.83942 3.10585 3.39457 3.15176 3,47855 3.83586 3.49845 3.89598 433452 3.88328) 4.36349 4.89801 6.25427 21.02010 1.03022 1.04040 1.05063 1.06090 1.07123 1.08160 1.09203 1.10250 1.11303 1.12360 1.14490 1.16640 1.18810 1.21000 1.23210 1.25440 127690 31.03030 1.04568 1.06121 1.07689 1.09273 1.10872 1.12486 1.14117 1.15763 1.17424 1.19102 1.22504 1.25971 1.29503 1.33100 41.04060 1.06136 1.08243 1.10381 1.12551 1.14752 1.16986 1.19252 1.21551 1.23882 1.26248 1.31080 1.36049 141158 146410 51.05101 1.07728 1.10408 1.13141 1.15927 1.18769 1.21665 1.24618 1.27628 1.30696 1.33823 1.40255 1.46933 1.53862 1.61051 1.68506 1.76234 184244 61.06152 109344 1.12616 1.15969 1.19405 1.22926 1.26532 130226 1.34010 1.37884 141852 1.50073 1.58687 1.67710 1.77156 1.87041 197382 2.08195 7107214 1.10984 1.14869 1.18869 1.22987 1.27228 1.31593 1.36086 140710 1.45468 150363 1.60578 1.71382 1.82804 1.94872 2.07616 2.21068 2.35261 81.08286 1.12649 1.17166 1.21840 1.26677 131681 136857 1.42210 1.47746 1.53469 1.59385 1.71819 1.85093 1.99256 2.14359 2.30454 247596 265844 91.09369 1.14339 1.19509 1.24886 1.30477 1.36290 1.42331 148610 155133 1.61909 1.68948 1.83846 1.99900 2.17189 2.35795 10 1.10462 1.16054 1.21899 1.28008 1.34392 1410601 48024 1.55297 1.62889 1.70814 1.79085 1.96715 2.15892 2.36736 2.59374 111.11567 1.17795 1.24337 1.31209 1.38423 145997 1.53945 1.62285 1.71034 1.80209 1.89830 2.10485 2.33164 2.58043 2.85312 12 1.12683 1.19562 126824 1.34489 142576 1.51107 1.60103 1.69588 1.79586 1.90121 2.01220 2.25219 2.51817 2.81266 3.13843 13 113809 121355 1.29361 1.37851 1.46853 1.56396 1.66507 1.77220 1.88565 2.00577 2.13293 2.40985 2.71962 3.06580 3.45227 4.31044 4.88711 553475 14 1.14947 1.23176 131948 141297 151259 1.61869 1.73168 1.85194 1.97993 2.11609 2.25090 2.57853 2.93719 3.34173 3.79750 15 1.16097 1.25023 1.34587 1.44830 1.55797 1.67535 1.80094 1.93528 2.07893 2.23248 2.39656 2.75903 3.17217 3.64248 4.17725 4.78459 5.47357 16 1.17258 1.26899 1.37279 1.48451 1.60471 1.73399 1.87298 2.02237 2.18287 2.35526 2.54035 2.95216 342594 3.97031 4.59497 5.31089 171.18430 1.28802 1.40024 1.52162 1.65285 1.79468 1.94790 2.11338 2.29202 2.48480 2.69277 3.15882 3.70002 4.32763 505447 18 1.19615 1.30734 1.42825 1.55966 1.70243 1.85749 202582 2.20848 2.40662 2.62147 2.85434 3.37993 3.99602 4.71712 5.55992 19 120811 132695 145681 1.59865 1.75351 1.92250 2.10685 2.30786 2.52695 2.76565 3.02560 3.61653 431570 5.14166 6.11591 8.06231 964629 11.52309 20 1.22019 1.34686 148595 1.63862 1.80611 1.98979 2.19112 241171 265330 2.91776 3.20714 3.86968 4.66096 5.60441 6.72750 8.94917 10.80385 13.02109 21 1.23239 1.36706 151567 1.67958 1.86029 2.05943 2.27877 2.52024 2.78596 3.07823 3.39956 4.14056 5.03383 6.10881 7400251 9.93357 12.10031 14.71383 22 1.24472 1.38756 1.54598 1.72157 1.91610 2.13151 2.36992 2.63365 2.92526 3.24754 3.60354 4.43040 543654 6.65860 8.14027 23 125716 1.40838 1.57690 1.76461 1.97359 2.20611 2.46472 2.75217 3.07152 3.42615 3.81975 4.74053 5.87146 7.25787 8.95430 11.02627 13.55235 16.62663 24 1.26973 142950 1.60844 1.80873 203279 2.28333 2.56330 2.87601 3.22510 3.61459 4.04893 5.07237 6.34118 7.91108 9.84973 12.23916 15.17863 18.78809 25 1.28243 145095 164061 185394 2.09378 2.36324 2.66584 3.00543 3.38635 3.81339 4.29187 542743 6.84848 8.62308 10X3471 13.58546 17.00006 21.23054 30 134785 1.56308 1.81136 2.09757 2.42726 2.80679 3.24340 3.74532 4.32194 4.98395 5.74349 7.61226 10.06266 13.26768 17.44940 22 89230 29.95992 39.11590 35 141660 168388 1.99989 2.37321 2.81386 3.33359 3.94609 4.66735 5.51602 6.51383 7.68609 10.67658 14.78534 20 41397 28.10244 38.57485 52.79962 7206851 40 148886 181402 2.20804 2.68506 3.26204 3.95926 480102 5.81636 703999 8.51331 10.28572 14.97446 21.72452 31.40942 45.25926 65.00087 93.05097 132.78155 45 1.56481 1.95421 2.43785 3.03790 3.78160 4.70236 5.84118 7.24825 8.98501 11.12655 13.76461 21.00245 31.92045 48 32729 72.89048 109.53024 163.98760 244 64140) 50 1.64463 2.10524 2.69159 3.43711 4.38391 558493 7.10668 903264 11 46740 14.54196 18.42015 29 45703 46.90161 7435752 117.39085 184.56483 289 00219 450.73593 5.89509 6.54355 7.26334 6.13039 7.06733 6.86604 798608 7.68997 902427 861276 10.19742 Table 2 Present Value of $1 PV=51/(1+/y 1.5% 2.0% ni 1.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 7.0% 6.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 10.99010 0.98522 0.98039 0.97561 0.97087 0.96618 0.96154 0.95694 0.95238 0.94787 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.88496 2 0.98030 0.97066 0.96117 0.95181 0.94260 0.93351 0.92456 0.91573 0.90703 0.89845 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 0.78315 30.97059 0.95632 0.94232 0.92860 0.91514 0.90194 0.88900 0.87630 0.86384 0.85161 0.83962 0.81630 0.79383 0.77218 0.75131 0.73119 0.71178 0.69305 4 0.96098 0.94218 0.92385 0.90595 0.88849 0.87144 0.85480 0.83856 0.82270 0.80722 0.79209 0.76290 0.73503 0.70843 0.68301 0.65873 0.63552 0.61332) 50.95147 0.92826 0.90573 0.88385 0.86261 0.84197 0.82193 0.80245 0.78353 0.76513 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 0.54276 60.94205 0.91454 0.88797 0.86230 0.83748 0.81350 0.79031 0.76790 0.74622 0.72525 0.70496 0.66634 0.63017 0.59627 0.56447 0.53464 0.50663 0.48032 70.93272 0.90103 0.87056 0.84127 0.81309 0.78599 0.75992 0.73483 0.71068 0.68744 0.66506 0.62275 0.58349 0.54703 0.51316 0.48166 045235 0.42506 8 0.92348 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 0.70319 0.67684 0.65160 0.62741 0.58201 0.54027 0.50187 0.46651 0.43393 0.40388 0.37616 9091434 0.87459 0.83676 0.80073 0.76642 0.73373 0.70259 0.67290 0.64461 0.61763 0.59190 0.54393 0.50025 0.46043 0.42410 0.39092 0.36061 0.33288) 10 0.90529 0.86167 0.82035 0.78120 0.74409 0.70892 0.67556 0.64393 0.61391 0.58543 0.55839 0.50835 0.46319 0.42241 0.38554 0.35218 0.32197 0.29459) 11 0.89632 0.84893 0.80426 0.76214 0.72242 0.68495 0.64958 0.61620 0.58468 0.55491 0.52679 0.47509 0.42888 0.38753 0.35049 0.31728 0.28748 0.26070 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.62460 0.58966 0.55684 0.52598 0.49697 0.44401 0.39711 0.35553 0.31863 0.28584 0.25668 0.23071) 13 0.87866 0.82403 0.77303 0.72542 0.68095 0.63940 0.60057 0.56427 0.53032 0.49856 0.46884 0.41496 0.36770 0.32618 0.28966 0.25751 0.22917 0.20416 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.53997 0.50507 0.47257 0.44230 0.38782 0.34046 0.29925 0.26333 0.23199 0.20462 0.18068 15 0.86135 0.79985 0.74301 0.69047 0.64186 0.59689 0.55526 0.51672 0.48102 0.44793 0.41727 0.36245 0.31524 0.27454 0.23939 0.20900 0.18270 0.15989 16 0.85282 0.78803 0.72845 0.67362 0.62317 0.57671 0.53391 0.49447 0.45811 0.42458 0.39365 0.33873 0.29189 0.25187 0.21763 0.18829 0.16312/0.14150 17 0.84438 0.77639 0.71416 0.65720 0.60502 0.55720 0.51337 0.47318 0.43630 0.40245 0.37136 0.31657 0.27027 0.23107 0.19784 0.16963 0.14564 0.12522) 18 0.83602 0.76491 0.70016 0.64117 0.58739 0.53836 0.49363 0.45280 0.41552 0.38147 0.35034 0.29586 0.25025 0.21199 0.17986 0.15282 0.13004 0.11081) 19 0.82774 0.75361 0.68643 0.62553 0.57029 0.52016 047464 0.43330 0.39573 0.36158 0.33051 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 0.09806 20 0.81954 0.74247 0.67297 0.61027 0.55368 0.50257 0.45639 0.41464 0.37689 0.34273 0.31180 0.25842 0.21455 0.17843 0.14864 0.12403 0.10367 0.08678 21 0.81143 0.73150 0.65978 0.59539 0.53755 0.48557 0.43883 0.39679 0.35894 0.32486 0.29416 0.24151 0.19866 0.16370 0.13513 0.11174 0.09256 0.07680 22 0.80340 0.72069 0.64684 0.58086 0.52189 0.46915 0.42196 0.37970 0.34185 0.30793 0.27751 0.22571 0.18394 0.15018 0.12285 0.10067 0.08264 0.06796 23 0.79544 0.71004 0.63416 0.56670 0.50669 0.45329 0.40573 0.36335 0.32557 0.29187 0.26180 0.21095 0.17032 0.13778 0.11168 0.09069 0.07379 0.06014 24 0.78757 0.69954 0.62172 0.55288 0.49193 0.43796 0.39012 0.34770 0.31007 0.27666 0.24698 0.19715 0.15770 0.12640 0.10153 0.08170 0.06588 0.05323 25 0.77977 0.68921 0.60953 0.53939 047761 0.42315 0.37512 0.33273 0.29530 0.26223 0.23300 0.18425 0.14602 0.11597 0.09230 0.07361 0.05882 0.04710 www.www 2 0.98030 0.97066 0.96117 0.95181 0.94260 0.93351 0.92456 0.91573 0.90703 0.89845 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 0.78315) 3 0.97059 0.95632 0.94232 0.92860 0.91514 0.90194 0.88900 0.87630 0.86384 0.85161 0.83962 0.81630 0.79383 0.77218 0.75131 0.73119 0.71178 0.69305 4 0.96098 0.94218 0.92385 0.90595 0.88849 0.87144 0.85480 0.83856 0.82270 0.80722 0.79209 0.76290 0.73503 0.70843 0.68301 0.65873 0.63552 0.61332 5 0.95147 0.92826 0.90573 0.88385 0.86261 0.84197 0.82193 0.80245 0.78353 0.76513 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 0.54276 6 0.94205 0.91454 0.88797 0.86230 0.83748 0.81350 0.79031 0.76790 0.74622 0.72525 0.70496 0.66634 0.63017 0.59627 0.56447 0.53464 0.50663 0.48032 7 0.93272 0.90103 0.87056 0.84127 0.81309 0.78599 0.75992 0.73483 0.71068 0.68744 0.66506 0.62275 0.58349 0.54703 051316 0.48166 0.45235 042506 8 0.92348 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 0.70319 0.67684 0.65160 0.62741 0.58201 0.54027 0.50187 0.46651 0.43393 0.40388 0.37616 90.91434 0.87459 0.83676 0.80073 0.76642 0.73373 0.70259 0.67290 0.64461 0.61763 0.59190 0.54393 0.50025 0.46043 0.42410 0.39092 0.36061 0.33288 10 0.90529 0.86167 0.82035 0.78120 0.74409 0.7089210.67556 0.64393 0.61391 0.58543 0.55839 0.50835 0.46319 0.42241 0.38554 0.35218 0.32197 0.29459 11 0.89632 0.84893 0.80426 0.76214 0.72242 0.68495 0.64958 0.61620 0.58468 0.55491 0.52679 0.47509 0.42888 0.38753 0.35049 0.31728 0.28748 0.26070 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.62460 0.58966 0.55684 0.52598 0.49697 0.44401 0.39711 0.35553 0.31863 0.28584 0.25668 0.23071 13 0.87866 0.82403 0.77303 0.72542 0.68095 0.63940 0.60057 0.56427 0.53032 0.49856 0.46884 0.41496 0.36770 0.32618 0.28966 0.25751 0.22917 0.20416 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.53997 0.50507 0.47257 0.44230 0.38782 0.34046 0.29925 0.26333 0.23199 0.20462 0.18068 15 0.86135 0.79985 0.74301 0.69047 0.64186 0.59689 0.55526 0.51672 0.48102 0.44793 0.41727 0.36245 0.31524 0.27454 0.23939 0.20900 0.18270 0.15989 16 0.85282 0.78803 0.72845 0.67362 0.62317 0.57671 0.53391 0.49447 0.45811 0.42458 0.39365 0.33873 0.29189 0.25187 0.21763 0.18829 0.16312 0.14150 17 0.84438 0.77639 0.71416 0.65720 0.60502 0.55720 0.51337 0.47318 0.43630 0.40245 0.37136 0.31657 0.27027 0.23107 0.19784 0.16963 0.14564 0.12522 18 0.83602 0.76491 0.70016 0.64117 0.58739 0.53836 0.49363 0.45280 0.41552 0.38147 0.35034 0.29586 0.25025 0.21199 0.17986 0.15282 0.13004 0.11081 19 0.82774 0.75361 0.68643 0.62553 0.57029 0.52016 0.47464 0.43330 0.39573 0.36158 0.33051 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 0.09806) 20 0.81954 0.74247 0.67297 0.61027 0.55368 0.50257 0.45639 0.41464 0.37689 0.34273 0.31180 0.25842 0.21455 0.17843 0.14864 0.12403 0.10367 0.08678 21 0.81143 0.73150 0.65978 0.59539 0.53755 0.48557 0.43883 0.39679 0.35894 0.32486 0.29416 0.24151 0.19866 0.16370 0.13513 0.11174 0.09256 0.07680 22 0.80340 0.72069 0.64684 0.58086 0.52189 0.46915 0.42196 0.37970 0.34185 0.30793 0.27751 0.22571 0.18394 0.15018 0.12285 0.10067 0.08264 0.06796 23 0.79544 0.71004 0.63416 0.56670 0.50669 0.45329 0.40573 0.36335 0.32557 0.29187 0.26180 0.21095 0.17032 0.13778 0.11168 0.09069 0.07379 0.06014 24 0.78757 0.69954 0.62172 0.55288 0.49193 0.43796 0.39012 0.34770 0.31007 0.27666 0.24698 0.19715 0.15770 0.12640 0.10153 0.08170 0.06588 0.05323 25 0.77977 0.68921 0.60953 0.53939 0.47761 0.42315 0.37512 0.33273 0.29530 0.26223 0.23300 0.18425 0.14602 0.11597 0.09230 0.07361 0.05882 0.04710 30 0.74192 0.63976 0.55207 0.47674 0.41199 0.35628 0.30832 0.26700 0.23138 0.20064 0.17411 0.13137 0.09938 0.07537 0.05731 0.04368 0.03338 0.02557 35 0.70591 0.59387 0.50003 0.42137 0.35538 0.29998 0.25342 0.21425 0.18129 0.15352 0.13011 0.09366 0.06763 0.04899 0.03558 0.02592 0.01894 0.01388 40 0.67165 0.55126 0.45289 0.37243 0.30656 0.25257 0.20829 0.17193 0.14205 0.11746 0.09722 0.06678 0.04603 0.03184 0.02209 0.01538 0.01075 0.00753 45 0.63905 0.51171 041020 0.32917 0.26444 0.21266 0.17120 0.13796 0.11130 0.08988 0.07265 0.04761 0.03133 0.02069 0.01372 0.00913 0.00610 0.00409 50 0.60804 0.47500 0.37153 0.29094 0.22811 0.17905 0.14071 0.11071 0.08720 0.06877 0.05429 0.03395 0.02132 0.01345 0.00852 0.00542 0.00346 0.00222 Table 3 Future Value of an Ordinary Annuity of $1 FVA $1 (1+0-1 Ni 10% 1.5% 20% 2.5% 3.0% 11.0000 10000 10000 10000 2 20100 20150 2.0200 2.0250 1.0000 2.0300 4.0% 9.2142 100% 7.9129 8.1152 83227 9.7833 10.0890 10.4047 11.8594 12.2997 12.7573 14.1640 14.7757 15.4157 19.5614 17.5487 18.4197 20.6546 21.8143 24.1331 25.6502 35% 45% 50% 55% 6.0% 70% 8.0% 90% 11.0% 12.0% 13.0% 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 10000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 2.0350 2.0400 2.0450 2.0500 2.0550 2.0600 2.0700 2.0800 20900 2.1000 2.1100 2.1200 2.1300 3 3.0301 3.0452 3.0604 3.0756 3.0909 3.1062 3.1216 3.1370 3.1525 3.1680 3.1836 3.2149 3.2464 3.2781 33100 3.3421 33744 3.4069 4 4.0604 4.0909 4.1216 4.1525 4.1836 4.2149 4.2465 4.2782 4.3101 43423 43746 4.4399 4.5061 45731 4.6410 4.7097 4.7793 4.3498 55.1010 5.1523 5.2040 5.2563 5.3091 5.3625 54163 5.4707 5.5256 5.5811 5.63711 5.7507 5.8666 5.9847 6.1051 6,2278 63528 6.4803 6 6.1520 6.2296 6.3081 63877 6.4684 6.5502 6.6330 6.7169 68019 6.8881 6.9753 7.1533 7.3359 75233 7.7156 7 72135 73230 74343 75474 7.6625 77794 7.8983 80192 8.1420 8.2669 8.3938 8.6540 8.9228 9.2004 9.4872 8 8.2857 84328 8.5830 8.7361 8.8923 90517 93800 9.5491 9.7216 9.8975 10.2598 10.6366 11.0285 11.4359 99.3685 9.5593 9.7546 9.9545 10.1591 10.3685 10.5828 10.8021 11.0266 11.2563 11.4913 11.9780 12.4876 13.0210 13.5795 10 10.4622 10.7027 10.9497 11.2034 11.4639 11.7314 12.0061 12.2882 12.5779 12.8754 13.1808 13.8164 14.4866 15.1929 15.9374 16.7220 11 11.5668 11.8633 12.1687 12.4835 12.8078 13.1420 13.4864 13.8412 14.2068 14.5835 14.9716 15.7836 16.6455 17.5603 18.5312) 12 12.6825 13.0412 13.4121 13.7956 14.1920 14.6020 15.0258 15.4640 15.9171 16.3856 16.8699 17.8885 18.9771 20.1407 213843 13 13.8093 14.2368 14.6803 15.1404 15.6178 16.1130 16.6268 17.1599 17.7130 18.2868 18.8821 20.1406 21 4953 22.9534 24.5227 14 14.9474 15.4504 15.9739 16.5190 17.0863 17.6770 18.2919 18.9321 19.5986 20.2926 21.0151 22.5505 24.2149 260192 27.9750 15 16.0969 16.6821 172934 17.9319 18.5989 19.2957 20.0236 20.7841 21.5786 22.4087 23 2760 25.1290 27.1521 29.3609 31.7725 16 17.2579 17.9324 18.6393 19.3502 20.1569 20.9710 21.8245 22.7193 23.6575 24.6411 25.6725 27.8881 30.3243 33.0034 35.9497 17 18.4304 19.2014 20.0121 20.8647 21.7616 22.7050 23 6975 24.7417 25.8404 26.9964 28.2129 30.8402 33.7502 36.9737 40.5447 18 19.6147 20.4894 21 4123 22.3863 23.4144 24.4997 25 6454 26.8551 28.1324 29.4812 30.9057 33.9990 37 4502 41.3013 45.5992 19 20.5109 21.7967 22.8406 23.9460 25.1169 26.3572 276712 29.0636 30.5390 32.1027 33.7600 37.3790 41.4463 460185 51.1591 20 22.0190 23.1237 24.2974 25.5447 26.8704 28.2797 29.7781 313714 33 0660 34.8683 36.7856 40.9955 45.7620 51.1601 57.2750 21 23.2392 244705 25.7833 27.1833 28.6765 30.2695 31.9692 33.7831 35.7193 37.7861 39.9927 44.8652 50 4229 56.7645 64.0025 22 24.4716 25.8376 27.2990 28.8629 30.5368 32.3289 34.2480 36.3034 38.5052 40 8643 43.3923 49 0057 55.4568 62.8733 71 4027 23 25.7163 27 2251 28.8450 30.5844 32.4529 34.4604 36.6179 38.9370 41 4305 44.1118 469958 534361 60 8933 69.5319 29.5430 24 26.9735 28.6335 30.4219 32.3490 34.4265 36.6665 390826 41 6892 44.5020 47.5380 50 8156 58.1767 66.7648 76.7898 88.4973 25 28.2432 30.0630 32.0303 34.1578 36.4593 389499 41 6459 44.5652 47.7271 51.1526 54.8645 63.2490 73.1059 84.7009 98.3471 22.7132 26.2116 28.0291 29.9847 30.0949 32.3926 348827 34.4054 372797 404175 39.1899 42.2533 466717 44.500 483837 53.7391 50.3959 55.7497 61.7251 56.9395 634397 70.7494 64.2028 72.0524 80.9468 72.2651 81.6987 924699 81.2143 92.5026 105.4910 91.1479 104 6029 120.2048 102.1742 118.1552 136 8315 1144133 1333339 155.6196 7.6625 7.7794 88923 9.0517 10.1591 3.3100 33421 6.1051 7.7156 7.9129 8.1152 8.32271 9.4872 9.7833 10.0890 10.4047 114359 11.8594 12.7573 13.5795 15.9374 16.7220 17.5487 18.4197 195614 20.6546 21.8143 22.7132 24.1331 25.6502 26.2116 28.0291 29.9847 32.3926 34.8827 2 2.0100 2.0150 2.0200 2.0250 2.0300) 2.0350 20400 2.0450 2.0500 2.0550 2.0600 2.0700 2.0800 2.0900 2.1000 2.1100 2:1200 2.1300 3 3.0301 3.0452 3.0604 3.0756 3.0909 3.1062 3.1216 3.1370 3.1525 3.1680 3.1836 3.2149 3.2464 3.2781 33744 3.4069 4.2149 4.2465 4.2782 4.3101 4 4.0604 4.0909 4.1216 4.1525 4.1836 4.3423 43746 4.4399 4.5061 4.5731 4.6410 4.7097 4,7793 4.8498 5.4163 55.1010 5.1523 5.2040 5.2563 5.3091 5.3625 54707 5.5256 5.5811 5.6371 5,7507 5.8666 5.9847 63528 6.2278 64803 6.5502 6.6330 6.8019 6 6.1520 6.2296 6.3081 6.3877 6.46841 6.7169 6.8881 6.9753 7.1533 7.3359 7.5233 7.8983 7 7.2135 7.3230 7.4343 7.5474 8.1420 8.0192 8.2669 8.3938 8.6540 8.9228 9.2004 88.2857 8.4328 8.5830 8.7361 9.2142 9.3800 9.5491 9.7216 9.8975 12.2997 10.2598 10.6366 11.0285 14.1640 14.7757 154157 993685 9.5593 9.7546 9.9545 10.3685 10.5828 10.8021 11.0266 11.2563 11.4913 11.9780 12.4876 13.0210 10 10.4622 107027 10.9497 11.2034 11.4639 11.7314 12.0061 12.2882 12.5779 12.8754 13.1808 13.8164 14.4866 15.1929 11 11.5668 11.8633 12.1687 12.4835 12.8078 13:1420 13.4864 13.8412 14.2068 14.5835 14.9716 15.7836 16.6455 17.5603 18.5312 12 12.6825 13.0412 134121 13.7956 14.1920 14.6020 15.0258 15.4640 15.9171 163856 16.5699 17.8885 18.9771 20.1407 21.3843 13 13.8093 14.2368 14.6803 15.1404 15.6178 16.1130 16.6268 17.1599 17.7130 18.2868 18.8821 20.1406 21 4953 22.9534 24.5227 14 14.9474 15.4504 15.9739 16.5190 17.0863 17.6770 18.2919 18.9321 19.5986 20.2926 21.0151 22.5505 24.2149 26.0192 27.9750 30.0949 34.4054 15 16.0969 16.6821 17.2934 17.9319 18.5989 19.2957 20.0236 20.7841 21.5786 22.4087 23.2760 25.1290 27.1521 29.3609 31.7725 16 17.2579 17.9324 18.6393 19.3802 20.1569 20.9710 21.8245 22.7193 23.6575 24.6411 25.6725 27.8881 30.3243 33.0034 35.9497 17 18.4304 19.2014 20.0121 20.8647 21.7616 22.7050 23.6975 24.7417 25.8404 26.9964 28.2129 30.8402 33.7502 36.9737 40.5447 18 19.6147 20 4894 21 4123 22.3863 23.4144 24.4997 25.6454 26.8551 28.1324 29.4812 30.9057 33.9990 37 4502 41.3013 19 20.8109 21.7967 22.8406 23.9460 25.1169 26.3572 27.6712 29 0636 30.5390 32.1027 33.7600 37.3790 41.4463 46.0185 51.1591 20 22.0190 23.1237 24.2974 25.5447 26.8704 28.2797 29.7781 31.3714 33.0660 34.8683 36.7856 40.9955 45.7620 51 1601 57.2750 81.6987 92.4699 21 23.2392 24 4705 25.7833 27.1833 28.6765 30.2695 31.9692 33.7831 35.7193 37.7861 39.9927 44.8652 50.4229 56.7645 64.0025 92.5026 105.4910 22 24.4716 25.8376 27.2990 28.8629 30.5368 32.3289 34.2480 36.3034 38.5052 40.8643 43.3923 49.0057 55.4568 62.8733 71.4027 81.2143 104.6029 120.2048 23 25.7163 27-2251 28.8450 30.5844 32.4529 34.4604 36.6179 36.9370 41.4305 44.1118 46.9958 53.4361 60.8933 69.5319 79.5430 91.1479 24 26.9735 28.6335 30.4219 32.3490 34.4265 366665 39.0826 41.6892 44.5020 47.5380 50.8156 58.1767 66.7648 76.7898 $8.4973 102.1742 118.1552 136.8315 25 28.2432 30.0630 32.0303 34.1578 36.4593 38.9499 41.6459 44.5652 47.7271 51.1526 54.8645 63.2490 73.1059 84.7009 98.3471 114.4133 133.3339 155.6196 30 34.7849 37.5387 40.5681 43.9027 47.5754 51.6227 56.0849 61 0071 66.4388 72.4355 79.0582 94 4608 113.2832 136.3075 164.4940 199.0209 241.3327 293.1992 35 41.6603 45.5921 49.9945 54.9282 60.4621 66.6740 73.6522 81.4966 90.3203 100.2514 1114348 138.2369 172.3168 215.7108 271.0244 341.5896 431.6635 546.6808 40 48 8864 54.2679 60 4020 67 4026 75.4013 84.5503 95.0255 107 0303 120.7998 136.6056 154.7620 199 6351 259.0565 337.8824 442.5926 581.8261 767 0914 1013.7042 45 56.4811 63.6142 71.8927 81.5161 92.7199 105.7817 121.0294 138.8500 159.7002 184.1192 212.7435 285.7493 386.5056 525 8587 718.9048 986.6386 1358.2300 1874.1646 50 64.4632 73.6828 84.5794 97 4843 112.7969 130.9979 152.6671 178.5030 209.3480 246.2175 290.3359 406.5289 573.7702 815 0836 1163.9085 1668.7712 2400 0182 3459.3071 45.5992 39.1899 44.5008 48.8837 37.2797 40.4175 42.7533 46.6717 53.7391 50.3959 55.7497 61.7251 56.9395 64.2028 63.4397 70.7494 72.0524 80.9468 72.2651 Table 4 Present Value of an Ordinary Annuity of $1 PVA 1-1/(1+1) n/i 1.0% 3.0% 15% 2.0% 25% 3.5% 4.0% 45% 5.0% 5.5% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 10.99010 0.98522 0.98039 0.97561 0.97087 0.96618- 0.96154 0.95694 0.95238 0.94787 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.88496 2 1.97040 1.95588 1.94156 1.92742 1.91347 1.89969 1.88609 1.87267 1.85941 1.84632 1.83339 1.80802 1.78326 1.75911 1.73554 1.71252 1.69005 1.66810 3 2.94099 2.91220 2.88388 2.85602 2.82861 2.80164 2.77509 2.74896 2.72325 2.69793 2.67301 2.62432 2.57710 2.53129 2.48685 2.44371 240183 2.36115 4 3.90197 3.85438 3.80773 3.76197 3.71710 3.67308 3.62990 3.58753 3.54595 3.50515 3.46511 3.38721 3.31213 3.23972 3.16987 3.10245 3.03735 2.97447 5 4.85343 4.78264 4.71346 4.64583 4.57971 4.51505 4.45182 4.38998 4.32948 4.27028 4.21236 4.10020 3.99271 3.88965 3.79079 3.69590 3.60478 351723 6 5.79548 5.69719 5.60143 5.50813 5.41719 5.32855 5.24214 5.15787 5.07569 4.99553 4.91732 4.76654 4.62288 4.48592 435526 4.23054 4.11141 3.99755 7 6.72819 6.59821 647199 6.34939 6.23028 6.11454 6.00205 5.89270 5.78637 5.68297 5.58238 5.38929 5.20637 5.03295 4.86842 4.71220 4.56376 442261 8 7.65168 7.48593 7.32548 7.17014 7.01969 6.87396 6.73274 6.59589 6.46321 6.33457 6.20979 5.97130 5.74664 5.53482 5.33493 5.14612 4.96764 4.79877 98.56602 8.36052 8.16224 7.97087 7.78611 7.60769 743533 7.26879 7.10782 6.95220 6.80169 6.51523 6.24689 5.99525 5.75902 5.53705 5.32825 5.13166 10 947130 9.22218 8.98259 8.75206 8.53020 831661 8.11090 7.91272 7.72173 7.53763 7.36009 7.02358 6.71008 6.41766 6.14457 588923 5.65022 5 42624 11 10.36763 10.07112 9.78685 9.51421 9.25262 9.00155 8.76048 8.52892 8.30641 8.09254 7.88687 7.49867 7.13896 6.80519 6.49506 6.20652 5.93770 5.68694 12 11 25508 10.90751 10.57534 10.25776 9.95400 9.66333 9.38507 9.11858 8.86325 8.61852 8.38384 7.94269 7.53608 7.16073 6.81369 6.49236 6.19437 5.91765 13 12.13374 11.73153 11.34837 10.98319 10.63496 10.30274 9.98565 9.68285 9.39357 9.11708 8.85268 8.35765 7.90378 748690 7.10336 6.74987 6.42355 6.12181 14 13.00370 12.54338 12.10625 11.69091 11 29607 10.92052 10.56312 10.22283 9.89864 9.58965 9.29498 8.74547 8.24424 7.78615 7.36669 6.98187 662817 630249 15 13.86505 13.34323 12.84926 12.38138 11.93794 11.51741 11.11839 10.73955 10.37966 10.03758 9.71225 9.10791 8.55948 8.06069 7.60608 7.19087 6.81086 6.46238 16 14.71787 14.13126 13.57771 13.05500 12.56110 12.09412 11.65230 11.23402 10.83777 10.46216 10.10590 9.44665 8.85137 8.31256 7.82371 737916 697399 6.60388 17 15.56225 14.90765 14.29187 13.71220 13.16612 12.65132 12.16567 11.70719 11.27407 10.86461 10.47726 9.76322 9.12164 8.54363 8.02155 7.54879 7.11963 6.72909 18 16.39827 15.67256 14.99203 14.35336 13.75351 13.18968 12.65930 12.15999 11.68959 11.24607 10.82760 10.05909 9.37189 8.75563 8.20141 7.70162 724967 6.83991 19 17.22601 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732548 7.17014 7.01969 6.87396 6.73274 6.59589 6.46321 6.33457 6.20979 5.97130 5.74664 5.53482 5.33493 5.14612 4.96764 4.79877 98.56602 8.36052 8.16224 7.97087 7.78611 7.60769 743533 7.26879 7.10782 6.95220 6.80169 6.51523 6.24689 5.99525 5.75902 5.53705 5.32825 5.13166 10 9.47130 922218 8.98259 8.75206 8.53020 831661 8.11090 7.91272 7.72173 7.53763 7.36009 7.02358 6.71008 641766 6.14457 5.88923 5.65022 5.42624 11 10.36763 10.07112 9.78685 9.51421 9.25262 9.00155 8.76048 8.52892 8.30641 8.09254 7.88687 7.49867 7.13896 6.80519 6.49506 6.20652 5.93770 5.68694 12 11.25508 10.90751 10.57534 10.25776 9.95400 9.66333 9.38507 9.11858 8.86325 8.61852 8.38384 7.94269 7.53608 7.16073 681369 6.49236 6.19437 591765 13 12.13374 11.73153 11.34837 10.98319 10.63496 10.30274 9.98565 9.68285 9.39357 9.11708 8.85268 8.35765 7.90378 748690 7.10336 6.74987 6.42355 6.12181) 14 13.00370 12.54338 12.10625 11.69091 11.29607 10.92052 10.56312 10.22283 9.89864 9.58965 9.29498 8.74547 8.24424 7.78615 7.36669 6.98187 6.62817 6.30249 15 13.86505 13.34323 12.84926 12.38138 11.93794 11.51741 11.11839 10.73955 10.37966 10.03758 9.71225 9.10791 8.55948 8.06069 7.60608 7.19087 6.81086 6.46238 16 14.71787 14.13126 13.57771 13.05500 12.56110 12.09412 11.65230 11.23402 10.83777 10.46216 10.10590 9.44665 8.85137 831256 782371 737916 697399 6.60388 17 15 56225 14.90765 14.29187 13.71220 13.16612 12.65132 12.16567 11.70719 11.27407 10.86461 10.47726 9.76322 9.12164 8.54363 8.02155 7.54879 7.11963 6.72909 18 16.39827 15.67256 14.99203 14.35336 13.75351 13.18968 12.65930 12.15999 11.68959 11.24607 10.82760 10.05909 9.37189 8.75563 8.20141 7.70162 724967 6.83991 19 17.22601 1642617 15.67846 14.97889 14.32380 13.70984 13.13394 12.59329 12.08532 11.60765 11.15812 10.33560 9.60360 8.95011 8.36492 7.83929 736578 6.93797 20 18.04555 17.16864 16.35143 15.58916 14.87747 14.21240 13.59033 13.00794 12.46221 11.95038 11.46992 10.59401 9.81815 9.12855 851356 7.96333 7.46944 702475 21 18.85698 17.90014 17.01121 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17.46101 16.37419 15.39055 14.49825 12.94767 11 65457 1056682 9.64416 8.85524 8.17550 7.58557 40 32.83469 29.91585 27.35548 25.10278 23.11477 21.35507 19.79277 18 40158 17.15909 16.04612 15.04630 13.33171 11.92461 10.75736 9.77905 8.95105 8.24378 7.63438 45 36.09451 32.55234 29.49016 26.83302 24.51871 22.49545 20.72004 19.15635 17.77407 16.54773 15.45583 13.60552 12.10840 10.88120 9.86281 9.00791 8.28252 766086) 50 39.19612 34.99969 31 42361 28.36231 25.72976 23.45562 21 48218 19.76201 18.25593 16.93152 15.76186 13.80075 12.23348 10.96168 9.91481 904165 8.30450 767524