On January 1 of this year, Barnett Corporation sold bonds with a face value of $504,000 and a coupon rate of 5 percent. The bonds mature in 8 years and pay interest annually on December 31. Barnett uses the effective-interest amortization method. Ignore any tax effects. Each case is independent of the other cases. (FV of $1, PV of $1, FVA of $1, and PVA of $1

371 31148 53896559 57 72 2-1. 1 1 2 3 3 4 5 7 9 1482 9136846 123 8231 8284 1877 0-247049 2-11-2. 2 2 3 4 5. 6. 780258261 2114968 41693 79 1111223 952 2 5 5735673 1013732 67890246 31800 65211 756 34 4. 2 12223 789 0517 778901245633 79926 92 221 3377 1-1. 1 1 1 1 2 2 2 3 3 4 4 5 6 7 8 90236 % 50 81 00 15 35 68 24 11 40 21 65 83 86 87 99 33 05 29 9 91 75 3838 778 4 292 83852 901521 1-1. I 1 1 1 2 2 2 3 3 3 4 4 5 6 7 7 9011 5237145 2 917 3242 57924714 7897 5 17 4' 5 5173 445667 890050 5814 3344 56783 777236 752 259 451 2 2 58 74223637 237 7721 25926 5979 2 814715051784 2333445 5. 6. 6 07 6 2046963 381 4568 51935 97422 2 57914 222233334460 1234567890123456789 0123456789 123456789 28885211384 572 42727 17723 de 7-988 2 % 33 44 70 25 88 90 08 57 81 51 59 16 46 89 91 09 07 56 30 756 14237 9631 3321 0 86544 3170 742 2 5443 7776 0000000000 0. 0. 0 0 0 0 0 0 977879 7109 4 87655433 332321 322 31975 5554444 786173 542936 31299 753334 753197 55554443 335 172 7157 6 1-0000 0. 0. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3-00 0. 0. O. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 51853 9383 65327 9876554433 5 51127610 I-0000000000000000000000 537 965 15663737 9377 4 68 8 4 3 2 3 8 3 4 5 5 18 25 54 87 07 99 4493 7 2-9 5 2 797 877 7 123456789 10 1 2 3 4 5 6 7 8 9 20 25 30 o 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 20 25 30 .0 2 4 7 1 6 2 9 8 7 815188 2|12358159532 60 62 09 2 4 4 3 7 4 4 4 7 9 5 8 6 9959 2-12357926 50 37 38 74 80 82 84 72 8 6 9 7 44 72117 2 97 59 5 5 4 3 5 06 24 91245791358 5-1. 2 3 4 5 6 8 73335 255715 576043 1- 50 59 68 78 91 81 123468036937273 111122334 7824 4-12 45679 0. 23568 51486 98 8 4 6 3 2 4 969 1-1. 2 3 4 6 8 10 12 5 8 2 2 2 3 40 456 70 80 55 9 46777 1514193113 9 2243 89 21 58 00 4 2 2 2 2 2 6 6 6 7 4 08 4-1 2. 3 4 5 6 7 9 1 2 1 1 1 1 21 23 25 27 29 41 56 035919 482728532 223344567 234680247 54781 331534 0306737139 2249243 18562 1. 2 3 4 6 7 9. 1 1 11 22 26 30 34 39 44 50 56 64 14 99 41845 71424 3733 111122233 1234567890234578 12345791357 79152 942-374 2468027 8. 1 2 4 6 8 2 22 30 3 3 4 4 7 3 1-1 2. 3 4 5 6 7 8 9 0 2346 78902 8. 20 25 30 20 25 30 tu e | 123456789 10 11 12 13 14 15 16 17 18 i- 123456789 10 11 12 13 14 15 16 17 18 LI 7957152 60 2 2 1 1 3 50 4 2 1 8 2 4 3 4 5 10-12 2-0. 1 1 2 2 2 3 3 3 3 3 3 3. 659694 06 2 6 5 4 56 69 50 58 59 94 5272 45667788 0-2. 3 4 4 5 6 6 7 7 8 8 9 9 0 0 0 1 1 2 3 971231 3287 86 2 2 8 5 8 6 8 7 1 32 58 2 4 95 04 2 9 5 6 56 1-0. 1 2233444 5. 5 5 5 5 5 5 6 6 6 6 6 6 O. 1 2 3 4 5 5 677 89900112245 77 06 86 2 333 66 3681349859 77973 .9 4 9 4 8 2 27 1 0122334445555666666667 4-0. 1 2 3 4 5 6 7 8 8 9 9 0573517 11425 1-0. 1 2 2 3 3 4 4 5 5 5 5 6 6 6 6 6 7 7 7 0123456 6 7 8 8 9 9 011223357 %-86 05 83 35 8 1 6 64 25 22 70 37 55 17 86 99 3 6 8 4 4 8 7438 39221714 5935 691468912 - 0123344455566666777778 0123456678 3267776 25388 .0-00 2 4 02 95 30 12 46 37 89 06 9 9 8 90 9 80 39 63 2 3 7416271 771019891 2 0. 1 2 3 4 5 6 7 7 8 990112334479 2327 71481 1-0. 1 2 3 3 4 4 3 43 11 29 72 65 92 95 82 25 66 9 3 05 3315 123345 7778 7389 4057571561 3 0123456789 3491113847 0-2871 45527 7271 1234567890123456789 1234567890123456789 On January 1 of this year, Barnett Corporation sold bonds with a face value of $504,000 and a coupon rate of 5 percent. The bonds mature in 8 years and pay interest annually on December 31. Barnett uses the effective-interest amortization method. Ignore any tax effects. Each case is independent of the other cases. (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided. Round your final answers to whole dollars.) Required 1. Complete the following table. The interest rates provided are the annual market rate of interest on the date the bonds were issued. Case A (596) Case B Case C (4%) (6%) 504,000$ 472,697S 537.938 $25,200 28,321,518 a.Cash received at issuance Interest expense recorded in Year 25.2000$ 25,2000$ 25,2000 c. Cash paid for interest in Year 1 Cash paid at maturity for bond principal $ 504,000$ 504,000 504,000