Intermediate Accounting I

On January 1, 2019, Kesher Company issued $500,000 of 8%, 10 year bonds, at an effective interest rate of 6%. Interest payment dates are June 30th and December 31st of each year. Kesher uses the effective interest method. On March 31, 2020, Kesher re-purchased the outstanding bonds at 107 plus accrued interest.

INSTRUCTIONS

Prepare the necessary journal entries at 1/1/19, 6/30/19, 12/31/19 and 3/31/20. Show all backup computations. (Time value of money tables are on the last page.)

TABLET Amount of $1 Duc in n Periods 1X 2x 3X 4X 5x 6X TX ox 97 10% 11% 12% 14% 16X 20% 1.0100 1.0200 1.0300 1.0400 1.0500 1.0600 1.0700 1.0800 1.0900 1.1000 1.1100 1.1200 1.1400 1.1600 1.2000 1.0201 1.0404 1.0509 1.0816 1.1025 1.1236 1.1449 1.1666 1.1881 1.2100 1.2321 1.2544 1.2996 1.3456 1.4600 3 1.0303 1.0612: 1.0927 1.1249 1.1576 1.1910 1.2250 1.2597 1.2950 1.3310 1.3676 1.4049 1.4815 1.5609 1.7280 6 1.0406 1.0826 1.1255 1.1699 1.2155 1.2625 1.3108 1.3605 1.4116 1.4641 1.5181 1.5735 1.6890 1.8106 2.0736 5 1.0510 1.1041 1.1593 1.2167 1.2763 1.3382 1.4026 1.6693 1.5386 1.6105 1.6851 1.7623 1.9254 2.1003 2.6883 6 1.0615 1.1262 1.1941 1.2653 1.3401 1.4185 1.5007 1.5869 1.6771 1.7716 1.8704 1.9738 2. 1950 2.4364 2.9860 7 1.0721 1.1487 1.2299 1.3159 1.4071 1.5036 1.6058 1.7138 1.8280 1.9487 2.0762 2.2107 2.5023 2.8262 3.5832 8 1.0829 1.1717 1.2668 1.3685 1.4775 1.5938 1.7182 1.8509 1.9926 2.1436 2.3045 2.4760 2.8526 3.2786 4.2998 9 1.0937 1.1951 1.3048 1.4233 1.5513 1.6895 1.8385 1.9990 2.1719 2.3579 2.5580 2.7731 3.2519 3.8030 5.1598 10 1.1046 1.2190 1.3439 1.6802 1.6289 1.7908 1.9672 2.1589 2.3676 2.5937 2.8394 3.1058 3.7072 4.4114 6.1917 11 1.1157 1.2434 1.3842 1.5395 1.7103 1.8983 2.1049 2.3316 2.5805 2.8531 3.1518 3.4785 4.2262 5.1173 7.4301 12 1.1268 1.2682 1.4258 1.6010 1.7959 2.0122 2.2522 2.5182 2.0127 3.1384 3.4985 3.8960 4.8179 5.9360 8.9161 13 1.1381 1.2936 1.4685 1.6651 1.8856 2.1329 2.4098 2.7196 3.0658 3.4523 3.8833 4.3635 5.4924 6.8858 10.6993 12 1.1495 1.3195 1.5126 1.7317 1.9799 2.2609 2.5785 2.9372 3.3417 3.7975 4.3104 4.8871 6.2613 .. 7.9875 12.8392 15 1.1610 1.3459 1.5580 1.8009 2.0789 2.3966 2.7590 3.1722 3.6425 4.17 4.7846 5.4736 7.1379 9.2655 15.4070 16 1.1726 1.3728 1.6047 1.8730 2. 1829 2.5404 2.8522 3.4259 3.9703 4.5950 5.3109 6.1304 8.1372 10.7453 18.4884 17 1.1843 1.4002 1.6528 1.9479 2.2920 2.6926 3. 1588 3.7000 4.3276 5.0545 5.8951 6.8660 9.2765 12.6677 22.1861 18 1.1961 1.4282 1.7024 2.0258 2.4056 2.8543 3.3799 3.9960 4.7171 5.5599 6.5436 7.6900 10.5752 16.4625 26.6233 19 1.2081 1.4568 1.7535 2. 1068 2.5270 3.0256 3.6165 4.3157 5.1417 6.1159 7.2633 8.6128. 12.0557 16.7765 31.9480 20 1.2202 1.4859 1.8061 2.1911 2.6533 3.2071 3.8697 4.6610 5.6044 6.7275 8.0623 9.6463 13.7435 19.4608 38.3376 21 1.2324 1.5157 1.0603 2.2788 2.7860 3.3996 4.1406 5.0338 6.1088 7.4002 8.9492 10.8038 15.6676 22.5745 46.0051 22 1.2447 1.5460 1.9161 2.3699 2.9253 3.6035 4.4304 5.6365 6.6586 8.1403 9.9336 12.1003 17.8610 26.1864 55.2061 23 1.2572 1.5769 1.9736 2.6647 3.0715 3.8197 4.7405 5.8715 7.2579 8.9543 11.0263 13.5523 20.3616 30.3762 66.2476 24 1.2697 1.6084 2.0328 2.5633 3.2251 4.0489 5.0724 8.3412 7.9111 9.8697 12.2392 15.1786 23.2122 35.2364 79.4968 25 1.2824 1.6406 2.0938 2.6658 3.3864 4.2919 5.4274 6.8485 8.6231 10.8347 13.5855 17.0001 26.4619 40.8742 95.3962 26 1.2953 1.6736 2.1566 2.7725 3.SSS7 4.5494 5.8074 7.3964 9.3992 11.9182 15.0799 19.0401 30.1666 47.4141 27 114.4755 1.3082 1.7069 2.2213 2.8834 3.7335 4.8223 6.2139 7.9881 10.2451 13.1100 16.7386 21.3249 34.3899 55.0004 137.3706 28 1.3213 1.7410 2.2879 2.0987 3.9201 5.1117 6.6488 8.6271 11.1671 14.4210 18.5799 23.8839 39.2045 63.8004 166.8467 29 1.3345 1.7758 2.3566 3.1187 4.1161 5.4184 7.1143 9.3173 12.1722 15.8631 20.6237 26.7409 44.6931 74.0085 197.8136 30 1.3478 1.8114 2.4273 3.2434 4.3219 5.7435 7.6123 10.0627 13.2677 17.4494 22.8923 29.9599 50.9502 85.8499 237.3763 35 1.4166 1.9999 2.8139 3.9461 5.5160 7.6861 10.6766 14.7853 20.4140 28.1024 38.5749 52.7996 98.1002 180.3141 590.6682 40 1.4889 2.2080 3.2620 4.8010 7.0400 10.2857 14.9745 21.7245 31.4094 45.2593 65.0009 93.05 10 188.8835 378.7212 1,469.7716 45 1.5648 2.6379 3.7816 5.8412 8.9850 13.7646 21.0025 31.9204 48.3273 72.8905 109.5302 163.9876 363.6791 795.4438 3,657.2620 50 1.6446 2.6916 4.3839 7.1067 11.4674 18.4202 29.4570 46.9016 74.3575 117.3909 184.5648 289.0022 700.2330 1,670.7038 9, 100.4382 TABLE II Present Value of $1 Due in n Periods 1x 0.9901 0.9803 0.9706 0.9610 0.9515 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 0.9420 0.9327 0.9235 0.9143 0.9053 0.8963 0.8874 0.8787 0.8700 0.8613 0.8528 0.8444 0.8360 0.0277 0.8195 0.8114 0.8034 0.7954 0.7876 0.7798 0.7720 0.7644 0.7568 0.7493 0.7419 0.7059 0.6717 0.6391 0.6080 3x 5X 6X TX 0.9804 0.9709 0.9615 0.9524 0.9434 0.9346 0.9612 0.9426 0.9246 0.9070 0.8900 0.8734 0.9423 0.9151 0.8890 0.8638 0.8396 0.8163 0.9238 0.8885 0.8548 0.8227 0.7921 0.7629 0.9057 0.8626 0.8219 0.7835 0.7473 0.7130 0.8880 0.8375 0.7903 0.7462 0.7050 0.6663 0.8706 0.8131 0.7599 0.7107 0.6651 0.6227 0.8535 0.7894 0.7307 0.6768 0.6274 0.5820 0.8368 0.7664 0.7026 0.6446 0.5919 0.5439 0.8203 0.7441 0.6756 0.6139 0.5584 0.5083 0.8043 0.7224 0.6496 0.5847 0.5268 0.4751 0.7885 0.7014 0.6246 0.5568 0.4970 0.4440 0.7730 0.6810 0.6006 0.5303 0.4688 0.4150 0.7579 0.6611 .0.5775 0.5051 0.4423 0.3878 0.7430 0.6419 0.5553 0.4810 0.4173 0.3624 0.7284 0.6232 0.5339 0.4581 0.3936 0.3387 0.7142 0.6050 0.5134 0.4363 0.3714 0.3166 0.7002 0.5874 0.4936 0.4155 0.3503 0.2959 0.6864 0.5703 0.4746 0.3957 0.3305 0.2765 0.6730 0.5537 0.4564 0.3769 0.3118 0.2584 0.6598 0.5375 0.4388 0.3589 0.2942 0.2415 0.6468 0.5219 0.4220 0.3418 0.275 0.2257 0.6342 0.5067 0.4057 0.3256 0.2618 0.2109 0.6217 0.4919 0.3901 0.3101 0.2470 0.1971 0.6095 0.4776 0.3751 0.2953 0.2330. 0.1842 0.5976 0.4637 0.3607 0.2812 0.2198 0.1722 0.5859 0.4502 0.3468 0.2678 0.2074 0.1609 0.5744 0.4371 0.3335 0.2551 0.1956 0.1504 0.5631 0.4243 0.3207 0.2429 0.1846 0.1406 0.5521 0.6120 0.3083 0.2314 0.1741 0.1314 0.5000 0.3554 0.2534 0.1813 0.0937 0.4529 0.3066 0.2083 0.1420 0.0972 0.0668 0.4102 0.2644 0.1712 0.0727 0.0476 0.3715 0.2281 0.1407 0.0872 0.0543 0.0339 8X 9% 10x 0.9259 0.9174 0.9091 0.8573 0.8417 0.8264 0.7938 0.7722 0.7513 0.7350 0.7084 0.6830 0.6806 0.6499 0.6209 0.6302 0.5963, 0.5645 0.5835 0.5470 0.5132 0.5403 0.5019 0.4665 0.5002 0.4604 0.4241 0.4632 0.4224 0.3855 0.6289 0.3875 0.3505 0.3971 0.3555 0.3186 0.3677 0.3262 0.2897 0.3405 0.2992 0.2633 0.3152 0.2745 0.2394 0.2919 0.2519 0.2176 0.2703 0.2311 0.1978 0.2502 0.2120 0.1799 0.2317 0.1945 0.1635 0.2145 0.1784 0.1486 0.1987 0.1637 0.1351 0.1839 0.1502 0.1228 0.1703 0.1378 0.1117 0.1577 0.1264 0.1015 0.1460 0.1160 0.0923 0.1352 0.1064 0.0839 0.1252 0.0976 0.0763 0.1159 0.0895 0.0693 0.1073 0.0822 0.0630 0.0994 0.0754 0.0573 0.0676 0.0490 0.0356 0.0460 0.0318 0.0221 0.0313 0.0207 0.0137 0.0213 0.0134 0.0085 11% 0.9009 0.8116 0.7312 0.6587 0.5935 0.5346 0.4817 0.4339 0.3909 0.3522 0.3173 0.2858 0.2575 0.2320 0.2090 0.1883 0.1696 0.1528 0.1377 0.1240 0.1117 0.1007 0.0907 0.0817 0.0736 0.0663 0.0597 0.0538 0.0485 0.0437 0.0259 0.0154 0.0091 0.0054 12% 14% 0.8929 0.8772 0.7972 0.7695 0.7118 0.6750 0.6355 0.5921 0.5674 0.5194 0.5066 0.4556 0.4523 0.3996 0.4039 0.3506 0.3606 0.3075 0.3220 0.2697 0.2875 0.2366 0.2567 0.2076 0.2292 0.1821 0.2046 0.1597 0.1827 0.1401 0.1631 0.1229 0.1456 0.1078 0.1300 0.0946 0.1161 0.0829 0.1037 0.0728 0.0926. 0.0638 0.0826 0.0560 0.0738 0.0491 0.0659 0.0431 0.0588 0.0378 0.0525 0.0331 0.0469 0.0291 0.0419 0.0255 0.0374 0.0224 0.0334 0.0196 0.0189 0.0102 0.0107 0.0053 0.0061 0.0027 0.0035 0.0014 16x 20% 0.8621 0.8333 0.7432 0.6944 0.6407 0.5787 0.5523 0.4823 0.4761 0.4019 0.4104 0.3349 0.3538 0.2791 0.3050 0.2326 0.2630 0.1938 0.2267 0.1615 0.1954 0.1346 0.1685 0.1122 0.1452 0.0935 0.1252 0.0779 0.1079 0.0649 0.0930 0.0541 0.0802 0.0451 0.0691 0.0376 0.0596 0.0313 0.0516 0.0261 0.0443 0.0217 0.0382 0.0181 0.0329 0.0151 0.0286 0.0126 0.0245 0.0105 0.0211 0.0087 0.0182 0.0073 0.0157 0.0061 0.0135 0.0051 0.0116 0.0042 0.0055 0.0017 0.0026 0.0007 0.0003 0.0006 0.0001 26 27 20 29 30 0.1301 35 40 45 0.1113 0.0013 50 TABLE III Amount of an Ordinary Annuity of $1 per Period 6.6530 1x 205 37 4x .SK 6% TX 87 9x 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 2 2.0100 2.0200 2.0300 2.0400 2.0500 2.0000 2.0700 2.0800 2.0900 3.0301 3.0606 3.0909 J.1216 3.1525 3. 1936 3.2149 3.2464 3.2701 6 4.0604 4.1216 4.1836 4.2465 6.3101 4.3746 4.6399 4.5061 4.5731 5 5.1010 5.2040 5.3091 5.4163 5.5256 5.6371 5.7307 5.8606 5.9847 6 6.1520 6.308: 3.4584 6.8019 6.9753 7.1530 7.3359 7.5233 7 1.2135 7.4343 7.6625 7.8943 8.1420 8.3938 1.6540 8.9226 9.2004 8 8.2857 8.5830 1.8923 9.2142 9.5491 9.8975 10.2593 10.6366 11.0205 9 9.3635 9.7546 10.1591 10.5825 11.0266 11.4913 11.9780 12.6876 13.0210 10 10.4622 10.9497 11.6639 12.0061 12.5779 13.1808 13.8166 14.4856 15. 1929 11 11.5668 12.1687 12.80 TO 13.4864 14.2068 14.9716 15.7836 16.6455 17.5603 12 12.6825 13.4121 16.1920 15.0258 15.9171 16.8699 17.8805 18.9771 20.1407 13 13.8093 14.6803 15.6178 16.6268 17.7130 18.8821 20.1406 21.4953 22.9534 16 16.9474 15.9739 17.0863 18.2019 19.5986 21.0151 22.5SOS 24.2149 26.0192 15 16.0969 17.2936 18.5989 20.0236 21.5786 23.2760 25.1200 27.1521 29.3609 16 17.2579 18.6393 20.1569 21.8245 23.6575 25.6725 27.8881 30.J243 33.0034 17 18.4306 20.0121 21.7616 23.6975 28.8405 28.2129 30.0602 33.750Z 36.9737 13 19.6147 21.4123 23.4144 28.6454 28.1324 30.9057 33.9990 37.6502 41.3013 19 20.8109 22.0606 25.1169 27.6712 30.5390 33.7600 37.3790 41.6463 46.0185 22.0190 24.2074 26.8705 29.7781 33.0660 36.7856 40.0955 45.7620 51.1601 21 23.2392 28.7033 23.6765 31.9692 35.7193 39.9927 4.8852 $0.4229 56.7645 22 26.4716 27.2990 30.5368 34.2480 38.5052 43.3923 49.0057 55.6568 62.8733 23 28.7163 28.8450 32.4529 36.6179 41.4305 46.9958 53.4361 60.8933 69.5319 24 26.9735 30.4219 34.6265 39.0826 4.5020 50.8156 58.1767 66.7648 76.7898 25 28.2432 32.0303 36.4593 41.6459 47.7271 54.8645 63.2690 73.1059 84.7009 26 29.5256 33.6709 38.5530 4.3117 51.1135 59. 1566 68.6765 70.9544 93.3240 27 30.8209 35.3443 40.7096 47.0842 54.6691 63.7058 74.4038 87.3508 102.7231 28 32.1291 37.0512 42.9309 49.9676 50.4026 68.5281 80.6977 95.3383 112.9082 29 33.4506 38.7922 45.2189 52.9643 62.3227 73.6398 87.3465 103.9659 126.1354 30 5.7849 40.5681 47.5754 56.0849 66.6388 79.0582 94.6603 113.2832 136.3075 35 61.6603 49.9945 60.6621 73.6522 90.3203 111.4348 138.2369 172.3169 215.7108 40 48.8866 60.4020 73.4013 5.025120.7998 154.7620 199.6351 259.056 337.8824 45 56.4811 71.8927 92.7199 121.0294 159.7002 212.7435 285.7495 386.5056 525.8587 50 66.4632 B4.5796 112.7969 152.6671 209.3480 290.3359 406.5289 573.7702 81520436 fox 1.0000 2. 1000 3. $100 4.410 6. 1051 7.7156 9.4872 11.4359 13.3795 15.9376 10.3312 21.3863 24.5227 27.9750 31.7725 35.9497 40.5447 45.5992 51.1591 57.2750 66.0025 71.4627 79.5430 89.4973 98.3171 109. 1818 121.0599 134.2099 143.6309 164.4940 271.0244 11X 12 16x 1.0000 1.0000 1.0000 2.1100 2.1200 2.1400 3.3421 3.3744 3.4396 4.7097 4.7793 4.9211 6.2278 6.3528 6.6101 7.9129 8.1152 8.5355 9.7033 10.0990 10.7305 11.8596 12.2997 13.2328 16.1640 14.7757 16.0053 16.7220 17.5487 19.3373 19.5616 20.6546 23.0645 22.7132 24.1331 27.2707 26.2116 28.0291 32.0837 30.0949 32.3926 37.5811 34.6056 37.2797 43.8424 39.1899 42.7533 50.9806 44.5008 18.8837 59. 1176 50.3959 55.7597 69.3941 56.9395 43.4307 78.769Z 66.2020 72.0524 91.0249 72.2651 81.6987104.7686 81.2143.92.5026 120.4360 01.1479 106.8029 138.2970 102.1742 118.1552 158.6586 114.4133 133.3339 181.8708 127.9988 150.3339 203.3327 143.0706 169.3740 238.6993 159.8173 190.6989 272.8892 178.3972 214.5828 312.0937 199.0209 241.3327 356.7868 341.5896 431.6635 693.5727 581.0261 767.0914 1342.0251 986.6386 1358.2300 2590.5648 1668.7712 2000.0152 499.52:3 165 1.0000 2. 1600 3.5056 5.0665 6.8771 0.9775 11.4139 14.2401 17.5185 21.3215 28.7329 30.8502 36.7052 43.6720 51.6595 60.9250 71.6730 84.1407 96.6032 115.3797 134.8605 157.6150 183.6014 213.9776 249.2140 290.0083 337.5024 392.502a 456.3032 530.3117 1120.7130 2360.7572 4965.2739 10635.6486 20% 1.0000 2.2000 3.600 5.3680 7.416 9.9299 12.9159 16.4991 20.7909 25.9587 32.1504 39.5805 48.6956 59.1959 72.0351 87.4421 105.9305 128.1167 154.7400 186.6880 225.02s6 271.0307 326.2369 392.4842 471.9811 567.373 481.8528 819.2233 986.0580 1181.8816 2848.3411 7543.8578 18281.3099 45497.1908 442.5926 718.9048 1163.000 TABLE IV Present Value of an Ordinary Annuity of $1 per Period 1.7591 1x 34 4% 5% 62 % 1 0.9901 0.9804 0.9709 0.9615 0.9524 0.9434 0.9346 0.9259 0.9174 2 1.9704 1.9416 1.9135 1.8861 1.8594 1.8334 1.80BQ 1.7833 3 2.9410 2.8839 2.8286 2.7751 2.7232 2.6730 2.6243 2.5771 2.5313 6 3.9020 3.8077 3.7171 3.6299 3.5460 3.4651 3.3872 3.3121 3.2397 5 4.8534 4.7135 4.5797 6.4518 6.3295 4.2124 4.1002 3.9927. 3.8897 6 5.7955 5.6014 5.4172 5.2421 5.0757 4.9173 4.7665 6.6229 4.4859 7 6.7282 6.4720 6.2303 6.0021 5.7864 5.5824 5.3893 5.2064 5.0330 8. 7.6517 7.3255 7.0197 6.7327 6.4632 6.2008 5.9713 5.7466 5.5348 9 8.5660 8.1622 7.7861 7.4353 7.1078 6.8017 6.5152 6.2469 5.9952 10 9.4713 8.9826 8.5302 8.1109 7.7217 7.3601 7.0236 6.7101 6.4177 11 10.3676 9.7868 9.2526 8.7605 8.3064 7.8869 7.4987 7.1390 6.BOS2 12 11.2551 10.5753 9.9540 9.3851 8.8633 8.3838 7.9427 7.5361 7.1607 13 12.1337 11.3484 10.6350 9.9856 9.3936 8.8527 8.3577 7.9038 7.4869 14 13.0037 12.1062 11.2961 10.5631 9.8986 9.2950 8.7455 8.2442 7.7862 15 13.8651 12.8493 11.9379 11.1184 10.3797 9.7122 9. 1079 8.5595 8.0607 16 16.7179 13.5777 12.5611 11.6523 10.8378 10.1059 9.4466 8.8514 8.3126 17 15.5623 14.2919 13.1661 12.1657 11.2741 10.4773 9.7632 9.1216 8.5436 18 16.3983 14.9920 13.7535 12.6593 11.6896 10.8276 10.0591 9.3719 8.7556 19 2260 15.6785 16.3238 13.1339 12.0853 11.1581 10.3356 - 9.6036 8.9501 2018.0456 16.3514 14.8775 13.5903 12.4622 11.4699 10.5940 9.8181 9.1285 21 18.8570 17.0112 15.4150 14.0292 12.8212 11.7641 10.8355 10.0168 9.2922 22 19.6606 17.6580 15.9369 16.4511 13.1630 12.0416 11.0612 10.2007 9.4424 23 20.4558 18.2922 16.4436 14.8568 13.4886 12.3034 11.2722 10.3711 9.5802 26 21.2434 18.9139 16.9355 15.2470 13.7986 12.5504 11.4693 10.5288 9.7066 25 22.0232 19.5235 17.4131 15.6221 14.0939 12.7834 11.6536 10.6748 9.8226 26 22.7952 20.1210 17.8768 15.9828 19.3752 13.0032 11.8258 10.8100 9.9290 27 23.5596 20.7069 18.3270 16.3296 14.6430 13.2105 11.9867 10.9352 10.0266 28 24.3164 21.2813 18.7641 16.6631 14.8981 13.4062 12.1371 11.0511 10.1161 29 25.0658 21.8446 19. 1885 16.9837 15.1411 13.5907 12.27 11.1584 10.1983 30 25.8077 22.3965 19.6004 17.2920 15.3725 13.7648 12.4090 11.2578 10.2737 35 29.4086 24.9986 21.4872 18.6666 16.3742 14.4982 12.9477 11.6546 10.5668 40 32.8347 27.3555 23.1148 19.7928 17.1591 15.0463 13.3317 11.9246 10.7574 45 36.0945 29.4902 24.5187 20.7200 17.7741 15.4558 13.6055 12.1084 10.8812 50 39.1961 31.4236 25.7298 21.4822 18.2559 15.7619 13.8007 12.2335 10.9617 TOK 0.9091 1.7355 2.4869 3.1699 3.7908 6.3553 4.8684 5.3349 5.7890 6.1446 6.4951 6.8137 7.1034 7.3667 7.6061 7.8237 8.0216 8.2014 8.3649 B.5136 8.6487 8.7715 8.8832 8.9847 9.0770 9.1609 9.2372 9.3066 9.3696 9.6269 9.6442 9.7791 9.8628 9.9148 iz 0.90090.8929 1.7125 1.6901 2.4437 2.4018 3.1024 3.0373 3.6959 3.6048 4.2305 4.1114 4.7122 4.5638 5.1461 4.9676 5.5370 5.3282 -5:8892 5.6502 6.2065 5.9377 6.4924 6.1944 6.7499 6.4235 6.9819 6.6282 7.1909 6.8109 7.3792 6.9740 7.5488 7.1196 7.7016 7.2497 7.8393 7.3658 7.9633 7.4694 8.0751 7.5620 8.1757 7.6446 8.2664 7.7184 8.3481 7.7843 8.4217 7.8431 8.4881 7.8957 8.5478 7.9426 8.6016 7.9844 8.6501 8.0218 8.6938 8.0552 8.8552 8.1755 8.9511 8.2438 9.0079 8.2825 9.0417 8.3045 14% isx 20% 0.8772 0.8621 0.0333 1.6467 1.6052 1.5278 2.3216 2.2459 2.1065 2.9137 2.7982 2.5867 3.4331 3.2763 2.9906 3.8887 3.6847 3.3255 4.2883 4.0386 3.6066 4.6389 4.3436 3.8372 4.9464 .4.6065 6.0310 5.2161 4.8332 4.1925 5.4527 5.0286 4.3271 5.6603 5.1971 4.4392 5.8426 5.3423 4.5327 6.0021 5.4675 4.6106 6.1422 5.5755 4.6755 6.2651 5.6685 4.7296 6.3729 5.7487 4.7746 6.4674 5.8178 4.8122 6.5504 5.8775 4.8435 6.6231 5.9203 4.8696 6.6870 5.9731 4.8913 6.7429 6.0113 4.9094 6.7921 6.0442 4.9245 6.8351 6.0726 6.9371 6.8729 6.0971 4.9476 6.9061 6.1182 4.9563 6.9352 6.1364 4.9836 6.9607 6.1520 4.9697 6.9830 6.1656 4.9747 7.0027 6.1772 4.9789 7.0700 6.2153 4.9915 7.1050 6.2335 4.9966 7.1232 6.2421 6.9986 7.1327 6.2463 4.9995