Johnstone Company is facing several decisions regarding investing and financing activities. Address each decision independently. (FV of $1. PV of $1. EVA of $1. PVA of $1. FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) 1. On June 30, 2018, the Johnstone Company purchased equipment from Genovese Corp. Johnstone agreed to pay Genovese $29,000 on the purchase date and the balance in six annual installments of $6,000 on each June 30 beginning June 30, 2019. Assuming that an interest rate of 11% properly reflects the time value of money in this situation, at what amount should Johnstone value the equipment? 2. Johnstone needs to accumulate sufficient funds to pay a $590,000 debt that comes due on December 31, 2023. The company will accumulate the funds by making five equal annual deposits to an account paying 6% interest compounded annually. Determine the required annual deposit if the first deposit is made on December 31, 2018 3. On January 1, 2018, Johnstone leased an office building. Terms of the lease require Johnstone to make 15 annual lease payments of $139,000 beginning on January 1, 2018. An 11% Interest rate is implicit in the lease agreement. At what amount should Johnstone record the lease liability on January 1, 2018, before any lease payments are made? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 On June 30, 2018, the Johnstone Company purchased equipment from Genovese Corp. Johnstone agreed to pay Genovese $29,000 on the purchase date and the balance in six annual installments of $6,000 on each June 30 beginning June 30, 2019 Assuming that an interest rate of 11% properly reflects the time value of money in this situation, at what amount should Johnstone value the equipment? (Round your final answers to nearest whole dollar amount.) Show less Table values are based on Present Value Cash Flow Amount Installments Down Payment Value of the equipment Johnstone Company is facing several decisions regarding Investing and financing activities. Address each decision independently. (EV of $1. PV of $1. FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) 1. On June 30, 2018, the Johnstone Company purchased equipment from Genovese Corp. Johnstone agreed to pay Genovese $29,000 on the purchase date and the balance in six annual installments of $6.000 on each June 30 beginning June 30, 2019. Assuming that an interest rate of 11% properly reflects the time value of money in this situation, at what amount should Johnstone value the equipment? 2. Johnstone needs to accumulate sufficient funds to pay a $590,000 debt that comes due on December 31, 2023. The company will accumulate the funds by making five equal annual deposits to an account paying 6% Interest compounded annually. Determine the required annual deposit if the first deposit is made on December 31, 2018 3. On January 1, 2018, Johnstone leased an office building. Terms of the lease require Johnstone to make 15 annual lease payments of $139,000 beginning on January 1, 2018. An 11% interest rate is implicit in the lease agreement. At what amount should Johnstone record the lease liability on January 1, 2018, before any lease payments are made? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Johnstone needs to accumulate sufficient funds to pay a $590,000 debt that comes due on December 31, 2023. The company will accumulate the funds by making five equal annual deposits to an account paying 6% interest compounded annually. Determine the required annual deposit if the first deposit is made on December 31, 2018. (Round your final answers to nearest whole dollar amount.) Show less Table or calculator function: Future Value: Annual deposit Johnstone Company is facing several decisions regarding Investing and financing activities. Address each decision independently. (EV of $1. PV of $1. EVA of $1. PVA of $1. EVAD of S1 and PVAD of S1) (Use appropriate factor(s) from the tables provided.) 1. On June 30, 2018, the Johnstone Company purchased equipment from Genovese Corp. Johnstone agreed to pay Genovese $29,000 on the purchase date and the balance in six annual installments of $6,000 on each June 30 beginning June 30, 2019 Assuming that an interest rate of 11% properly reflects the time value of money in this situation, at what amount should Johnstone value the equipment? 2. Johnstone needs to accumulate sufficient funds to pay a $590,000 debt that comes due on December 31, 2023. The company will accumulate the funds by making five equal annual deposits to an account paying 6% interest compounded annually. Determine the required annual deposit if the first deposit is made on December 31, 2018 3. On January 1, 2018, Johnstone leased an office building. Terms of the lease require Johnstone to make 15 annual lease payments of $139,000 beginning on January 1, 2018. An 11% Interest rate is implicit in the lease agreement. At what amount should Johnstone record the lease liability on January 1, 2018, before any lease payments are made? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 On January 1, 2018, Johnstone leased an office building. Terms of the lease require Johnstone to make 15 annual lease payments of $139,000 beginning on January 1, 2018. An 11% interest rate is implicit in the lease agreement. At what amount should Johnstone record the lease liability on January 1, 2018, before any lease payments are made? (Round your final answers to nearest whole dollar amount.) Show less Table or calculator function: Payment: Liability: 6.0% 7.0% 8.0% 1.06000 1.07000 1.08000 1.12360 1.14490 1.16640 1.19102 1.22504 1.25971 1.26248 1.31080 1.36049 1.33823 1.402551.46933 0.0% 0.0% 11.0% 1.09000 1.10000 1.11000 1.18810 1.21000 1.23210 1.29503 1.33100 1.36763 1.41158 1.46410 1.51807 1.53862 1.61051 1.68506 12.0% 1.12000 1.25440 1.40493 1.57352 1.76234 20.0% 1.20000 1.44000 1.72800 .07360 2.48832 2 ABLE 1 Future Value of $1 FV = $1 (1 + ir 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 1.01000 1.01500 1.02000 1.02500 1.03000 1.03500 104000 1.04500 1.05000 1.05500 1.02010 1.03022 1.04040 1.05063 1.06090 1.07123 1.08160 1.09203 1.10250 1.11303 1.03030 1.04568 1.06121 1.07689 1.09273 1.10872 1.12486 1.14117 1.15763 1.17424 1.04060 1.06136 1.08243 1.10381 1.12551 1.14752 1.16986 1.19252 1.21551 1.23882 1.05101 1.07728 1.10408 1.13141 1.15927 1.18769 1.21665 1.24618 1.27628 1.30696 1.06152 1.09344 1.12616 1.15960 1.19405 1.22926 1.26532 1.30226 1.34010 1.37884 1.07214 1.10984 1.14869 1.18869 1.22987 1.27228 1.31593 1.36086 1.40710 1.45468 1.08286 1.12649 1.17166 1.21840 1.26677 1.31681 1.36857 1.42210 1.47746 1.53469 1.09369 1.14339 1.19500 1.24886 1.30477 1.36290 1.42331 1.48610 1.55133 1.61909 1.10462 1.16054 1.21899 1.28008 1.34392 1.41060 1.48024 1.55297 1.62889 1.70814 1.11567 1.17795 1.24337 1.31209 1.38423 1.45997 1.53945 1.62285 1.71034 1.80209 1.12683 1.19562 1.26824 1.34480 1.42576 1.51107 1.60103 1.69588 1.79586 1.90121 1.13800 1.21355 1.29361 1.37851 1.46853 1.56396 1.66507 1.77220 1.88565 2.00577 1.14047 1.23176 1.31948 1.41297 1.51259 1.61860 1.73168 1.85194 1.97993 211609 1.16097 1.25023 1.34587 1.44830 1.55797 1.67535 1.80094 1.93528 2.07893 2.23248 3 1.41852 1.50073 1.50363 1.60578 1.59385 1.71819 1.68948 1.83846 1.79085 1.96715 1.58687 1.71392 1.85093 1.99900 2.15892 1.67710 1.77156 1.82804 1.94872 1.99256 2.14359 2.17189 2.35795 2.36736 2.59374 1.87041 2.07616 2.30454 2.55804 2.83042 1.97382 2.21068 2.47596 2.77308 3.10585 2.98598 .58318 4.29982 5.15978 .19174 6 7 1.898.30 2.01220 2.13293 2.26090 2.39656 2. 10485 2.25219 2.40985 2.57853 2.75903 2.33164 2.51817 2.71962 2.93719 3.17217 2.58043 2.81266 3.06580 3.34173 3.64248 2.85312 3.13843 3.45227 3.79750 4.17725 3.15176 3.49845 3.88328 4.31044 4.78459 3.47855 3.89598 4.36349 4.88711 5.47357 .43008 8.91610 10.69932 12.83918 15.40702 1.17258 1.26899 1.37279 1.48451 1.60471 1.73399 1.87298 2.02237 2.18287 2.35526 1.18430 1.28902 1.40024 1.52162 1.65285 1.79468 1.94790 2.11338 2.29202 2.48480 1.19615 1.30734 1.42825 1.55966 1.70243 1.85749 2.02582 2.20848 2.40662 2.62147 20811 1.32695 1.45681 1.59865 1.75351 1.92250 2.10685 2.30786 2.52695 2.76565 1.22019 1.34686 1.48595 1.63862 1.80611 1.98979 2.19112 2.41171 2.65330 2.91776 2.54035 2.69277 2.85434 3.02560 3.20714 2.95216 3.15882 3.37993 3.61653 3.86968 3.42594 3.70002 2.99602 4.31570 4.66096 3.97031 4.59497 4.32763 5.05447 4.71712 5.55092 5.14166 6.11591 5.60441 6.72750 5.31089 5.89509 6.54355 7.26334 8.06231 6.13039 6.86604 7.68997 8.61276 9.64629 18.48843 22.18611 26.62333 31.94800 38.33760 1.23239 1.36706 1.51567 1.67958 1.86029 2.05043 2.27877 2.52024 2.78596 3.07823 3.39956 4.14056 5.03383 6.10881 7.40025 8.94917 10.80385 46.00512 1.28243 1.45095 1.64061 1.85394 2.09378 2.36324 2.66584 3.00543 3.38635 3.81339 4.29187 5.42743 6.84848 8.62308 10.83471 13.58546 17.00006 95.39622 1.34785 1.56308 1.01136 2.09757 2.42726 2.606793.24340 3.74532 4.32194 4.98395 5.74349 7.61226 10.06246 13.26768 17.44040 22.89230 29.95092237.37631 48886 1.81402 2.20804 266506 3.26204 3.05026 4.80102 5.81636 7.03900 8.51331 10.28572 14.67446 21.72452 3140942 45.25926 65.00087 92.05097 1480.77160 20.0% 0.83333 0.69444 0.57870 0.48225 0.40188 0.33490 0.27908 0.23257 0.19381 0.16151 TABLE 2 Present Value of $1 PV - $1 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% 0.0% 0.0% 10.0% 11.0% 12.0% 1 0.99010 0.98522 .98039 0.97561 0.97007 0.96618 0.96154 0.95604 0.05238 0.94787 0.94340 0.93458 0.92593 0.01743 0.90909 0.90090 0.00286 2 0.98030 0.97056 0.96117 0.95181 0.04260 0.93351 0.92456 0.01573 0.90703 0.89845 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 3 0.97059 0.95632 0.94232 0.92860 0.01514 0.90194 0.89900 0.87630 0.86384 0.85161 0.83962 0.81630 0.79383 0.77218 0.75131 0.73119 0.71178 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 5 0.95147 0.92826 0.90573 0.88385 0.86261 0.84197 0.82193 0.00245 0.78353 0.76513 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 6 0.04205 0.01454 0.88797 0.86230 0.83748 0.81350 0.70031 0.76790 0.74622 0.72525 0.704% 0.66634 0.63017 0.50627 0.56447 0.53464 0.50663 7 0.93272 0.00103 0.87056 0.84127 0.81309 0.78590 0.75092 0.73483 0.71068 0.68744 0.66506 0.62275 0.58340 0.54703 0.51316 0.48166 0.45235 8 0.92348 0.88771 0.85349 0.02075 0.78941 0.75041 0.73069 0.70319 0.67684 0.65160 0.62741 0.58201 0.54027 0.50187 0.46651 0.43393 0.40388 9 0.91434 0.87459 0.83676 0.80073 0.76642 0.73373 0.70259 0.67290 064461 0.61763 0.50190 0.54393 0.50025 0.46043 042410 0.39092 0.36061 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 0.46310 0.42241 0.38554 0.35218 0.32197 11 0.09632 0.84893 0.80426 0.76214 0.72242 0.68495 0.64958 0.61620 0.58468 0.55491 0.52679 0.47500 0.42888 0.38753 0.35049 0.31728 0.28748 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.62460 0.50966 0.55684 0.52598 0.49697 0.44401 0.39711 0.35553 0.31863 0.28584 0.25668 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 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.53097 0.50507 0.47257 0.44230 0.38782 0.34046 0.29025 0.26333 0.23190 0.20462 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 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 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 18 0.03602 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 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 20 0.81054 0.74247 0.67297 0.61027 0.55368 0.50257 0.45639 0.41464 0.37689 0.34273 0.31180 0.25842 0.21455 0.17043 0.14864 0.1203 0.10367 21 0.01143 0.73150 0.65978 0.50539 0.53755 0.48557 0.43883 0.39679 0.35894 0.32486 0.29416 0.24151 0.19056 0.163700.13513 0.11174 0.09256 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 25 0.77977 0.68921 0.60953 0.53930 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 28 0.75604 0.65010 0.57437 0.50088 0.43708 0.30165 0.33348 0.29157 0.25509 0.22332 0.19563 0.15040 0.11591 0.00055 0.06934 0.05382 0.04187 29 0.74934 0.64936 0.56311 0.48866 0.42435 0.36875 0.32065 0.27902 0.24295 0.21168 0.18456 0.14056 0.10733 0.06215 0.06304 0.04849 0.03738 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 31 0.73458 0.63031 0.54125 0.46511 0.39999 0.34423 0.29646 0.25550 0.22036 0.19018 0.16425 0.12277 0.09202 0.06915 0.05210 0.03935 0.02980 40 067165 0.55126 0.45289 0.37243 0.30656 0.25257 0.20029 0.17193 0.14205 0.11746 0.09722 0.0478 0.04603 0.03184 0.02209 0.01538 0.01075 0.13459 0.11216 0,093.45 0.07789 0.06491 0.05409 0.04507 0.03756 0.03130 0.02608 0.02174 0.01258 0.01048 0.00607 0.00506 0.00421 0.00351 .000 0 1574416 TABLE 3 Future Value of an Ordinary Annuity of $1 FVA - +1- w 2.0 1.0 1.5 2.5 1.0% 35% 40% 45% 50% 5.5% 60% 70% 80% 9.0% 12.09% 20.0% 0.0% 11.0% 1.000 1 1.0000 1.000 10000 10000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.0000 1.000 2 20100 201502.0200 2.0250 2.0300 20350 2.0400 2.0450 20500 20550 20600 2.0700 2.0800 2.0900 2.1000 2.1100 2.1200 2.2000 3 20901 3.0452 3.0604 3.0756 3.0909 3.1062 3.1216 21370 3.1525 3.16803.1836 3.2149 3.2464 3.2781 3.3100 3.3421 3.3744 36400 4 404 40000 41216 415 41836 42100 42465 270243101 44423 43746 44900 4.5061 45731 464104.7097 4.7793 3680 5 5.1010 5.1523 5.2000 5.2563 5.3091 5.3625 5.41633.47075.5256 5.5811 56371 5.75075.86665.9847 6.1051 6.2278 6.3528 6 61520 6.2296 6.3081 6.387764684 6.5502 6,6330 6.71606.80196.8881 69753 7.15337.33597.523377156 7.9129 8.1152 9.9299 7 7.2135 7.3230 7434375474766257.7704 7.89838.0192 8.1420 8.2660 0.3938 8.65408.9228 9.2004 94872 9.7833 10.0890 12.9159 8 257 428 5830 711 3.9923 00517 02142 2000 04401 07216 0.9975 10 2508106366 11.0205 11.4359 11.8504 12 2997 16.4991 9 0.365 0.55939.7546 9.9545 10.1591 10.3665 10.5828 10.8021 11.0266 11.256311.4013 11.9780 12.4876 13.0210 13.5795 14.1640 14.7757 20.7989 10 10.4622 10.7027 10.9497 11.2034 11 4639 11.7314 12.0061 12.2012 12.577912.8754 13.1808 13.8164 14.4866 15.1929 15.9374 16.7220 17.5487 25.9587 11 11.5668 11.3 12.1687 12.4835 12.8078 13.1420 13.4864 13.8412 14.2008 14.5835 14.9716 15.7036 16.6455 17.5603 18.5312 19.5614 20.6546 32.1504 12 12.6825 13.0412 13.4121 13.7056 14.1920 14.6020 15.0258 15.4540 15.0171 16,3856 168699 1700 18.0771 20.1407 21.3843 22.7132241331 39.5805 13 11 2093 142 14100 15 1004 156178 16 1130 16 6248 17.1590 17.7100 18.2868 1821 201406 21.095) 22.9534 24 5227 26 2116 210291 4056 14 14.9474 15.4504 15.9739 16.5190 17.0963 17.6770 18-2019 18.9321 19.5086 20.2926 21.0151 225505 24.2149 26.0192 27.9750 30.0049 32.3926 59.1959 15 16.0969 16.6021 17.2934 17.9319 10.5000 19.2957 20.0236 20.7841 21.5786 22.4087 23.2760 25.1290 27.1521 29.3609 31.7725 34.4054 37.2797 72.0351 16 17.2579 17.9324 18.6.393 10.302 20.1560 20.0710 21.8245 22.7193 23.6575 24.6411 25.6725278881 30 3243 33.0034 35.0007 39.1890 42.7533 87 4421 17 18.4304 19.2014 20.0121 20. 21.7616 22.7050 23.6975247417 25.8404 26.096428. 2129 30.8402 33.75026 9737 40.5447 44 5008 48.88371059306 18 19.6147 20.4894 21.4123 2233 23.4144 24.4097 25.6454 26.8551 28.1324 29.4812 30.9057 33.9990 37.4502 41.301345.599250.395955.7497 128.1167 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 56.9395 63.4397 20 22.0190 22.1237 24.2974 25.547 26.8704 28.2797 29.7781 154.7400 31.3714 33,0660 34.8683367856 40.9955 45.7620 51.1601 57.2750 64.20287205241866880 21 21.2292 24.4705 25.7833 27.1013 22.8765 30.2005 31.9602 32783135.7193 377861 79.9927 14.8652 50.4220 56.7645 64.0025 72.2651 81.6087 30 34.7849 37.587 40.5681 43.9027 47.5754 51.6227 56.0040 225.0256 61.007166.4788 72.4355 79.058294.4608 113.2032 136.3075 164.4940 199.0209 241.3327 1181.8816 40 48.864 54.2670 60.4020 67.4026 75.4013 14.5503 95.0255 107.0303 120.7000 136.6056 154.7620 199.6351 259.0565 337.8824 442.5926 581.8261 767.0014 7343.8578 TABLE 5 Future Value of an Annuity Due of $1 FVAD - 1 + 1 - 1 (1+ 0.0% 12.0% 20.0% I 1 2 3 4 5 1.0% 1.5% 1.0100 10150 2.0301 20452 3.0604 3.0009 4.1010 4.1523 5.1520 52296 2.0% 2.5% 3.0% 3.5% 1.0200 1.0250 1.0300 1.0350 2.0604 2.0756 2.0909 2.1062 3.1216 2.15253.18.36 32149 4.2040 4.2563 4.30914.3625 5.3081 5.3877 4684 5.5502 4.0% 10400 2.1216 32465 4.4163 5.6330 4.5% 5.0% 5.5% 1.0450 1 0500 1.0550 2.13702 15252 1680 3.27823.3101 33423 4470745256 45811 5.71695.8019 BAB 6.0% 10600 2.1836 3.3746 46371 59753 7.0% 1.0700 2.2149 3.4309 4.7507 6.1533 .0% 1.000 2.2464 3.5061 4.8666 6.3359 1.0900 2.2781 3.5731 4.9847 6.5233 10.0% 11.0% 1.1000 1.1100 2.3100 2.3421 3.6410 3.7097 5.10515.2278 6.71566.9129 1.1200 2.3744 3.7793 5.3528 7.1152 1.2000 2.6400 4.3680 6.4416 8.9299 6 6.2135 6.3230 6.4343 6.5474 66625 6.7794 6.8983 701922 1420 7 7.2857 741207.5830 7.7361 78923 8.051721429.38.00 8.5401 8 8.3685 8.5593 8.7546 8.9545 9.1591 9.3685 0.5828 9.9021 10.0266 9 9.4622 9.7027 0.0497 10.2004 10.4639 10.7314 11.0061 11.2882 11.5779 10 10.5668 10.8633 11.1687 11.4835 11.8078 12 1420 12.4864 12.8412 13.2068 7266979938 26540 8.7216 8975 9.2599 10 2563 10.4913 10.9780 11.8754 12.1908 12.8164 13.5835 13.9716 14.7836 7.9228 8.2004 9636 100285 11.4876 12.0210 13.4866 14.1929 15.645516.5603 8.46728.7833 90000 10.4359 10.8594 11.2007 12.5795 13.1640 13.7757 14.9374 15.7220 16.5487 17.5312 18.5614 19.6546 11.9159 15.4991 19.7989 24.9587 31.1504 11 11.6825 12.0412 12.4121 12.7056 13.1920 13.6020 14,0258 14.4640 14.9171 15.3856 15.8699 16,8885 17.9771 19.1407 20.3843 21.7132 23.1331 38.5805 12 12.8093 13.2368 13.6803 14,1404 14.6178 15.1130 15.6268 16.1599 16.7130 17.2868 17.9021 19.1406 20.4953 21.9534 23.5227 25.2116 27.0291 47.4966 13 13.9474 14.4504 14.9739 15.5190 16.0663 16.6770 17.2919 17.9321 18.5986 19.2926 20.0151 21.5505 23.2149 25.0192 26.9750 29.0949 31.3926 58.1959 14 15.0969 15.6821 16.2934 16.9319 17.5989 18.2957 19.0236 19.7841 20.5786 21.4087 22.2760 24.1290 26.1521 28.3609 30.7725 33.4054 36.2797 71.0351 15 16.2579 16.9324 17.6393 18.3902 19.1560 10.9710 20.8245 21.7193 22.6575 23.6411 24.6725 26.8881 29.3243 32.0034 34.9497 38.1899 41.7533 86.4421 16 17.4304 18.2014 19.0121 19.8647 20.7616 21.7050 22.6975 22.7417 24.8404 25.9964 272129 29.840232.7502 35.9737 39.5447 43.5008 47.8837 104.9306 17 18.6147 19.4894 20.4123 21.3863 224144 23.4997 24.6454 25.8551 27.1324 28.4812 29.9057 32.9990 36.4502 40.3013 44.5992 49.3959 54.7497 127.1167 18 19.8109 20.7967 21.8406 22.0460 24.1169 25.3572 26.6712 28.0636 29.5390 31.1027 32.7600 36.3790 40.4463 45.0185 50.1591 55.9395 62.4397 153.7400 19 21.0190 22.1237 23.2974 24.5447 25.8704 27.2797 28.7781 30.371432.0660 33.8683 35.7856 39.9955 44.762050.1601 56.2750 63.2028 71.0524 185.6880 20 22.2392 23.4705 24.7833 26.1833 27.6765 29.2695 30.0692 32.7831 34.7193 36.7861 38.9927 43.865249.4229 55.7645 63.0025 71.2651 80.0087 224.0256 21 23.4716 24.8376 26.2900 27.8629 29.5368 31.3289 33.2480 35.3034 37.5052 39.8643 42.3923 48.0057 54.4568 61.8733 70.4027 80.2143 91.5026 270.0307 25 29.5256 30.5140 32.6700 35.0117 37 5530 40.3131 43.3117 46.5706 50.1135 53.9660 58.1564 67.676578.9544 92.3240 108.1818 126.9988 149.3339 566.3773 30 35.1327 38.1018 41.3794 45.0003 49.0027 53.4295 58.3283 63.7524 69.7608 76.4194 83.8017 101.0730 122.3459 148.5752 180.9434 220.9132 270.2926 1418.2579 40 40.3752 55.0010 61.6100 69.0876 77.66.73 87.5095 98.8265 111.8467 126.8398 144.1199 1640477 213.6096 279.7810 361.2019 486.8518 645.8269859.1424 8812.6294 TABLE 6 Present Value of an Annuity Due of $1 PVAD - %)*(1+ W 1.00 1.5% 1 100000 10000 2 1.00010 1.522 3297040 2055 4 394099191220 54.90197 2.06 2.5% 2.06 3. 50 10000 100000 1.00000 100000 1.97561 1.9707 108 2056297742 2.91347 2006 2 3.82851 210164 77376197 4717107 4.00 4.50 5.0% 5.50 6.00 7.01 8.01 9 .08 10.08 11.04 12.01 20.00 100000 100000 100000 100000 100000 100000 100000 100000 1.00000 100000 100000 1.00000 106154 1.05604 10520 1.04787 1.94340103458192593 1.91743 1.000 1.000 1.026 1.83333 2M 27267 205041 294612 283339 20802278326 2.75911 2.73554 271252 2MOS 2 52778 77500606 72205 26079316701362257710 3:53129 3 S 14471340183 210648 0 os 50515 6511 721121327972 4.18057 41025 & 10 6 585343 S 4 S S645 557971551505 542 2204270921236510020 499271 965 40 50 6078 399061 7 6.795486 .0719 60103 &50013 6.41719 6128552214 & 1577 800 055) 50172576454 562288 5.40592 526 523054 5.11141 432551 8 7.72819750821 74710073000 7.23028 7.11454 70000 002706784766297658238 2029 20637 6.00295 SM642 5.71220 5.56176 4.60459 8.651688.40593832548 8.17014 8.01960 7.87396 7.72747.59580746321 7.33457 7.20979697130674664 6.53482 6.33493 614612 5.96764 4.3716 10 9.566029.360520162248.97007874611 8.60780 80 79 10782 7.95220 7.80160 751523 7.24609 6.99525 6.75002 6.53705 6.32825 5.03097 11 10.47130 10 22218 0.025 0.75205 0.53020 9.31661 11000 .01272 .72173 537) 36000 302350771000 7.41766 7.14457 6089236 41022 5 19247 12 11,36763 11.07112 10.70 10.51421 10.25262 10.00155 0.76048952092 9306419.00254 887 40067 13096 780519 7.49506 720052 603770 5 22706 131225508 11.0251 11.57534 11 25776 10.05400 10.663 10. 7 10.1108 061259618521810402 5 8 8.160737 .813 7.49236 7.19437 5.43922 14 13.13374 12.73153 1234837 11.08.18 11.63496 11.30274 10. 10.6820510.39357 10.11702085 2 .35765 8.900788.48600 8.10036 7.74987 7.42355 5.53258 15 14.00370 13.54338 18.10025 1260001 12.2007 11.92052 11.54112 11.22283 10.89864 10.58965 10.2008 0.74567 0.244248.78615 D O 7.00187 742817 5.61057 16 14.3650S 1442 12 84926 1238133 12.93794 125174112 113 11. 5 1137 11037810 71225 10 10701 550 06060 6 0608 1907 7481046 5.67547 17 15.71787 15.13126 145777 1405500 13.56110 13.09412 12.65230 12 234021123777 11.46216 11.10500 10.44665 9.851379.31256 8.82371 .37916 7.9730 5.72956 18 16.5622515.90765 15.291871471220 14.16612 12.65122 1216567 12.70719 12 27607 11.86461 11.47726 1076322 10.121649543639.62155 354879 8.11963 5.774653 19 17.39827 16.67256 15.99203 15.35336 14.75351 14.18968 13.65030 13.15090 12.68959 12.24607 11.12760 11.05009 10.37189 9.755639.20141 8.70162 8.21967 5.81219 2018. 22601 17.02617 16,6704159780 151280 14.70004 1413394 13.59320 13.08532 12.60765 12.15812 11.560 10.60160 995011 9 492383929 578 5.3450 21 19.04555 18.1664 17.3510 16.50016 15.87747 15.21240 1450003 14,00704 13.46221 1295038 12.4702 11.50401 10.81815 10.12855 0.51356 1.96333 .045.86058 25 22.24330 21.03041 10.91393 18.08400 17.93554 17.05837 16.2460 15.49548 14.79864 14.15170 13.55036 12.49933 11.52076 10.70661 0.00474 0.34314 3.78432 5.93710 30 26.06579 24.37608 22.644302145355 2018045 10.03577 17.00371 17.02189 16.14107 15.33310 14.50072 13.27767 12.15041 11.10828 10.06 0.45011 9.02181 5.97472 40 33.16303 30.36458 27.00250 25.73034 23.00822 22.10250 20.50443 10.22966 18.01704 16.92846 15.04907 14.26493 12.87058 11.72552 10.75096 0.01567 9.23303 5.99592