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MERCER CORPORATION Score: 100/100 Bond Investment Interest Income and Premium Amortization Schedule Effective Interest Method Investment in Interest Income Carrying Value of Date Cash Debit

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MERCER CORPORATION Score: 100/100 Bond Investment Interest Income and Premium Amortization Schedule Effective Interest Method Investment in Interest Income Carrying Value of Date Cash Debit Debt Securities Credit Debt Securities Credit 06/30/18 $409,991.12 12/31/18 $24,000.00 $22.549.51 $1,450.49 408.540.63 06/30/19 24,000.00 22,469.73 1,530.27 407.010.36 12/31/19 24,000.00 22.385.57 1,614.43 405.395.93 06/30/20 24,000.00 22,296.78 1,703.22 403,692.71 12/31/20 24,000.00 22,203.10 1,796.90 401,895.81 06/30/21 24,000.00 22,104.19 1,895.81 400,000.00

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