Future Value of Annuty of $1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Perieds & 1.0N & 2.0s & 2.0N & 2.75 & 4.0s & 6.255 & 1.0s & 6.05 & tox \\ \hline 1 & 100000 & 1.00000 & 100000 & 100000 & 100000 & 100000 & 100000 & 1.00000 & 100000 \\ \hline 2 & 201000 & 202000 & 203000 & 203750 & 204000 & 204250 & 205000 & 206000 & 207000 \\ \hline 3 & 303010 & 306040 & 309090 & 211391 & 212160 & 212831 & 215750 & 3180 & 321400 \\ \hline 4 & 406040 & 412161 & 4.1363 & 42006 & 4.24646 & 4270 & 431013 & 417462 & 40994 \\ \hline 5 & 5.10101 & 3.0404 & 530914 & & 5.41632 & 5.4645 & 558563 & 5.63709 & 575074 \\ \hline 6 & 6.15202 & 60012 & CA6941 & 659143 & 6.6325 & 6.67450 & 6.0191 & 697532 & 7.15329 \\ \hline 7 & 7.21354 & 7.4362 & 766246 & 78061 & & 79584 & & 1.39384 & 865402 \\ \hline 1 & (2.2656) & 1528) & 15824 & 2.1355 & 921423 & 920671 & asen11 & 5.89747 & 10.25960 \\ \hline 9 & 93615 & 9.7543 & 10.15911 & 1047503 & 1058280 & 106912 & 1102658 & 11.49132 & 11.9779 \\ \hline 8 & 10.46221 & 1094972 & 11.46388 & 11.86704 & 1200611 & 1214622 & 125ms & 1318079 & 1381645 \\ \hline \multicolumn{10}{|c|}{ Futire Value of Annuity of \$1 } \\ \hline Perinds & 1.05 & 2.0s & 3.05 & 3.75W & 6.0s & 4.20% & 5.0% & 6.08 & 7.0s \\ \hline & 1156683 & 12.16272 & 1250790 & 133124 & 13.46035 & 1264244 & 1420679 & 1497164 & 15.70060 \\ \hline & 12sen50 & 1341200 & 14.19203 & 1481212 & & 1524300 & 1591713 & 16.06994 & \\ \hline D & 138093 & 1460033 & 1561779 & 16.36757 & 36.62634 & 16$9092 & & & 20.14064 \\ \hline u & 1494142 & 153734 & 1706632 & 1798135 & 18.29191 & 18.60379 & 1959e53 & 21.01507 & 2255049 \\ \hline 15 & 1600600 & 1729342 & 18. SA491 & 1965565 & 20.02359 & 20.29066 & 2157656 & 23.27597 & 25.17902 \\ \hline & 17257E & 18.63929 & 20.1568 & 2139274 & 21.82653 & 2226665 & 2365749 & 2567253 & 2) 83805 \\ \hlinen & IE, 43044 & 2001207 & 215159 & 23.19497 & n69751 & 2421298 & 2584037 & 28.21289 & 30.84022 \\ \hline 18 & 19.61475 & 21.41231 & 23.41444 & 250647 & 25.64541 & 26.24203 & 28.13238 & 3090565 & 33.99901 \\ \hline & 201090 & 2254056 & 25.11687 & 2700471 & 2767123 & 28.35n & 3053900 & 33.7599 & 37.37596 \\ \hline 20 & 2201900 & 242973 & 28.87037 & 290172 & 227 meces & 3056250 & 3306555 & x.7ess9 & 4099549 \\ \hline 25 & 22.24320 & 3203030 & 3.45926 & 40.27112 & 4164591 & 4307648 & 57.72110 & SAEGSI & 6324904 \\ \hline 30 & 3478489 & 40 seas & 4757542 & 53.79924 & 5605494 & 58.48553 & G6.43ass & 79.05219 & 54.46079 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline FutueVaPeriede & Innityofc.os & sen & 16.0s & 11.0% & 12.0% & 12.0% & 16.0% & 15.0% & 20.0x & 25.0% \\ \hline 1 & 100000 & 100000 & 100000 & 100000 & 100000 & 100000 & 100000 & 1.00000 & 100000 & 100000 \\ \hline 2 & 200000 & 209000 & 210000 & 211000 & 2.12000 & 213000 & 214000 & 215000 & 2.20000 & 225000 \\ \hline 3 & 324640 & 227210 & 331000 & 330210 & 337440 & -340690 & 343960 & 347250 & 364000 & 331250 \\ \hline 4 & 450611 & 457313 & 4S$100 & 470973 & 477933 & 484930 & 492114 & 499337 & 536500 & 5.76563 \\ \hline 5 & 5.56600 & 598471 & 6.10510 & 522760 & 635285 & 6.40027 & 561010 & 6.74238 & 744160 & 6.20703 \\ \hline 6 & 739593 & 752333 & 771861 & 791255 & 8.11519 & 83271 & 55552 & 875374 & 992892 & 11.75979 \\ \hline 7 & 892260 & 220003 & 2.49717 & 9.78327 & 10cos01 & 10.40466 & 1073049 & 1106690 & 1291590 & 1507349 \\ \hline & 1053653 & 110234 & 11.43599 & 11.85943 & 1229969 & 1275726 & 1223276 & 13.72632 & 16.4990e & 1924106 \\ \hline 9 & 12.48756 & 1302104 & 135794 & 14.16397 & 14.77%6 & 15.41571 & 16.05535 & 16.78584 & 2079890 & 25.80232 \\ \hline 10 & 14.49656 & 15+9293 & 1593742 & 1672201 & 1754874 & 18.41975 & 1933730 & 203037 & 2595065 & 31.25200 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{11}{|c|}{ Future Value of Annulty of \$1 } \\ \hline Purisen & & 0.06 & 10.0% & 11.08 & 12.6s & 12.0s & 14.05 & 15.0x & 20.0N & 25.6% \\ \hline & 16.64549 & 17.56029 & 1853117 & 1556143 & 2065458 & 2181432 & 210452 & 2436928 & 32.15042 & 4256613 \\ \hline 2 & 1897713 & 20.160n & 21.34428 & 2271319 & 24.13313 & 25.65015 & 2727075 & 2900167 & 3950050 & 5420766 \\ \hline n & 21.49530 & 22.55379 & 245221 & 2621164 & 2802911 & 2959470 & 32cosxs & 3455192 & 4349660 & 6) 7595 a \\ \hline 14 & 24.21492 & 26.01919 & 2799ase & 30.09492 & 3239260 & 3488271 & 3758107 & 4050471 & 59.19592 & D594967 \\ \hline is & 27.15211 & 2936002 & 317248 & 34.40536 & 37.27971 & 40,4946 & 4154241 & 4750041 & n203511 & 109sb44 \\ \hline it & 30.32428 & 3300300 & 3594373 & 39.18995 & 42.7532t & 4667173 & 50.96035 & 557174 & 87,442,13 & 13e. 10655 \\ \hline v & 315023 & 3697370 & 4054970 & 4450084 & 4a3536 & 5373906 & 5911760 & 6507509 & 10533056 & in 635 A \\ \hline " & 37.45024 & 4130134 & 45sinn & 5039594 & 55.76971 & 6172514 & 6839407 & 7583536 & 128.1+667 & 21104560 \\ \hline 19 & 41,44626 & 4601506 & 51.15709 & 56.93949 & 63.43965 & 70.74341 & 2196923 & Ba21131 & 154.74000 & 27355576 \\ \hline 20 & 45)61% & 51,16012 & 57.27500 & 64.20283 & n205244 & EOSESE3 & 9102493 & 1024435 & 18668800 & 3425440 \\ \hline 75 & 73059 & 2470030 & 98.34706 & 11441331 & 13333387 & 155 sigss & & 21279302 & 4719410 & 105479111 \\ \hline 30 & 113225321 & 13630754 & 164.43402 & 19: 0208 & 24133261 & 293.19522 & 356.76555 & 424.74515 & 118483157 & 3227.17421 \\ \hline \end{tabular} P10-4 (Algo) Computing Issue Prices of Bonds Sold at Par, at a Discount, and at a Premium LO 10-2, 10 4,105 Rosh Corporation is planning to issue bonds with a face value of $840,000 and a coupon rate of 8 percent. The bonds mature in four years and pay interest semiannually every June 30 and December 31 . All of the bonds will be sold on January 1 of this year, (FV of $1. PV of \$1, FVA of \$1, and PVA of \$1) Note: Use appropriate factor(s) from the tables provided. Round your intermediate calculations and final answers to nearest whole dollar amount. Required: Compute the issue (sales) price on January 1 of this year for each of the following independent cases: 1. Case A: Market interest rate (annual): 8 percent. 2. Case B: Market interest rate (annual): 6 percent. 3. Case C: Market interest rate (annual): 10 percent. Preseat Value of Annuly of $1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Prrieds & 1.05 & 2.0s & 3.0% & & 40x & 4.25 & & cos & y.es \\ \hline 1 & Q95010 & 0.91005 & 0.970n? & 0.96345 & 0.96154 & oxsn & 0.55234 & 0.9000 & \\ \hline 2 & 197040 & 19415s & 19134? & 189217 & & 1mess & 185941 & & \\ \hline 3 & 294099 & 28894 & 222261 & 273891 & 2.77500 & 276198 & 2m2s & 267301 & 26702 \\ \hline 4 & 290197 & & 271710 & 36513 & 3629%0 & & 350595 & 346511 & \\ \hline 5 & 4.5343 & 471345 & 457571 & 4.43325 & 4.45122 & 40707 & 43794 & 421236 & 4+10020 \\ \hline 6 & 5.79548 & 560143 & 541719 & 526507 & 522214 & 519874 & 507869 & 49172 & 47654 \\ \hline 7 & 6.72419 & (6)199 & 6.23028 & 6.05790 & 6.00205 & ssutn & 578637 & & 534929 \\ \hline 8 & 765169 & 732540 & 701969 & Gsores & 673274 & c.653) & 6.40321 & & 597130 \\ \hline 9 & 846002 & 1.16224 & 7.78611 & 7507 & 7.43533 & 735135 & 7.10782 & 6.00165 & csts23 \\ \hline 10 & 9.47130 & 192259 & 253020 & & 211090 & soloss & & 736004 & 1020s \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ Present Valve of Annulty ol $1} \\ \hline Perieds & 1.0s & 2.0s & 2.0% & 2.75x & 6.0N & 4.25s & .005 & 6.05 & 7.05 \\ \hline 11 & 1035763 & 9.78585 & 925262 & 887979 & 87604 & 1.6ess & 1.30641 & & 7,4 ast \\ \hline 12 & 11.25500 & 10.57534 & 995400 & 9.52269 & 938507 & 9.25009 & 186325 & 138344 & \\ \hline 13 & 1213374 & 113450? & 106345 & 10.14235 & 9.98565 & 983251 & 939357 & sesza & 13578 \\ \hline 14 & 1200370 & 12.10625 & 1128607 & 10.73962 & 1056312 & 10.39090 & 9.29e64 & 529438 & \\ \hline 15 & 13.6505 & 1284326 & 1193794 & 1131530 & 11.11839 & 1092652 & 1037966 & 971225 & 210791 \\ \hline 16 & 147179 & 13571 & 1285110 & 11.87017 & 11.65230 & 11.44031 & 10.8377 & 10+105n & 24065 \\ \hline 17 & 155628 & 14.2187 & 12.16512 & 12.40498 & 12.16567 & 1193315 & 1127601 & 10.4ms & \\ \hline 18 & 16.39527 & 1499203 & 13.7551 & 12.92046 & 1265990 & 1240590 & 11.68959 & 10sin60 & 10.05909 \\ \hline 19 & 1722601 & 1557546 & 1432360 & 13.41731 & 1213394 & 1285938 & 1208532 & 11.15812 & 10.33560 \\ \hline 20 & 18.04555 & 1635143 & 148779 & 1329620 & 1359033 & 1325437 & 1246221 & 11.46932 & 1059001 \\ \hline 25 & 2202316 & 12.52346 & 17.41315 & 16.04320 & 15.62200 & 15.21734 & 1409394 & 12.7936 & 11.6575d \\ \hline 30 & ssom & 22796+6 & 1960044 & 17.82925 & 1729203 & 16.77902 & 1537245 & 137643 & 1240904 \\ \hline \end{tabular} Present Value of Annuty of $1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline Neriods & 2.0x & 2.0K & 10.05 & 11,0s & 12.0s & 13.05 & 16.05 & 15.05 & 20.05 & 25.05 \\ \hline 1 & 092393 & 09170 & 0.90909 & 0.90000 & 0.5928 & 0.88495 & 0.8710 & 0.56957 & 0.83333 & 080000 \\ \hline 2 & 1.78326 & 175911 & 1.73554 & 1.71252 & 169005 & 1.66510 & 1.64666 & 162571 & 152m & 1,44000 \\ \hline 3 & 257710 & 253129 & 2.43685 & 244371 & 240183 & 236115 & 232163 & 2.28323 & 21064 & 135200 \\ \hlineA & 331213 & 32mn & 2.16987 & 3.10245 & 300735 & 297447 & 291371 & 205498 & 252873 & 236150 \\ \hline 5 & 393271 & 3 3ates & 379079 & 269590 & 360478 & 351723 & 3.43308 & 335216 & 29051 & 266923 \\ \hline 6 & 462283 & 4.45592 & 435526 & 4.23054 & 4.11141 & 399755 & 388867 & 278648 & 332551 & 255142 \\ \hline , & 520637 & 503285 & 486842 & 471220 & 456376 & 4.42261 & 4.28830 & 4.16042 & 360459 & 2.16114 \\ \hline \& & 574654 & 253402 & 533493 & 5.14612 & 456764 & 4.7987 & 4638s6 & 4.4572 & 38374 & \\ \hline 9 & 624683 & 599585 & 5.75902 & 553705 & 532825 & 5.13+66 & 494537 & 477159 & 403097 & 3.46013 \\ \hline 10 & 6.71009 & 541766 & 6.14457 & 5.88923 & 5.65022 & 5.42624 & 521612 & 5.0187 & & 357050 \\ \hline \multicolumn{11}{|c|}{ Piesent Value of Annulty of \$1 } \\ \hline Periedn & 0.0s & 0.0% & 10.0% & 11.0% & 12.08 & 13.0x & 16.0s & 15.08 & 20.08 & 25.0N \\ \hline 11 & 2.13996 & 6.80519 & 6.49596 & 6.20052 & 5.93770 & 5.68694 & 5.45273 & 5.23971 & 432705 & 36S50 \\ \hline 12 & 753608 & 7,16073 & 681369 & 6.49236 & 6.19437 & 591765 & 5,60029 & 5.42062 & 4.4352 & 272512 \\ \hline 13 & 7.9037 & 7.48690 & 7.10336 & 6.74959 & 6.42355 & 6.12181 & 584235 & 5.58315 & 452261 & 376010 \\ \hline 14 & 8.24024 & 7.76615 & 73608 & 69a1 & 6.62117 & 630249 & 600207 & 5.72448 & 461057 & 282402 \\ \hline 15 & 855940 & 8.06069 & 760608 & 7 1908? & 6.81005 & 6.46238 & 6.14217 & 5.447n & 467547 & Ins926 \\ \hline 16 & e.85137 & 831258 & & 739916 & 697399 & 6.60398 & 6.x595 & 595423 & 47256 & 3847 ! \\ \hline 17 & 9.12164 & 854363 & 802155 & 754279 & 7.11963 & 6.72909 & 637246 & 504716 & & \\ \hline 10 & 937189 & E75563 & 8.20141 & 7.70162 & 724967 & 683991 & 6.46742 & 5.12797 & 424213 & 3927>4 \\ \hline 19 & 960360 & 195011 & 83642 & 713929 & 7.36578 & 693797 & 65s017? & 6.19423 & 424350 & 354275 \\ \hline 20 & 921315 & 912855 & 851356 & 796303 & 7,46944 & 7.02475 & 6.62313 & 675933 & 4.ssss: & 195365 \\ \hline 25 & 1067478 & 562258 & 907704 & 8.42174 & 784314 & 73mms & 6.67293 & c.46415 & 450758 & \\ \hline 30 & 1125ma & 10.27365 & 2.42591 & \#.6935 & 105510 & 7.49565 & 7,00266 & 65698 & 497534 & 195505 \\ \hline \end{tabular} Present Value of \$1