On January 1 of this year, Ikuta Company issued a bond with a face value of $130,000 and a coupon rate of 4 percent. The bond matures in 3 years and pays interest every December 31 . When the bond was issued, the annual market rate of interest was 5 percent. Ikuta uses the effective-interest amortization method. (FV of \$1. PV of \$1. FVA of \$1, and PVA of \$1) Note: Use appropriate factor(s) from the tobles provided. Required: 1. Complete a bond amortization schedule for all three years of the bond's life. 2. What amounts will be reported on the income statement and balance sheet at the end of Year 1 and Year 2 ? Complete this question by entering your answers in the tabs below. Complete a bond amortization schedule for all three years of the bond's life. Note: Round your intermediate calculations and final answers to whole dollars. On January 1 of this year, Ikuta Company issued a bond with a face value of $130,000 and a coupon rate of 4 percent. The bond matures in 3 years and pays interest every December 31 . When the bond was issued, the annual market rate of interest was 5 percen kuta uses the effective-interest amortization method. (FV of \$1. PV of \$1. FVA of \$1, and PVA of \$1) Note: Use appropriate factor(s) from the tables provided. Required: 1. Complete a bond amortization schedule for all three years of the bond's life. 2. What amounts will be reported on the income statement and balance sheet at the end of Year 1 and Year 2 ? Complete this question by entering your answers in the tabs below. What amounts will be reported on the income statement and balance sheet at the end of Year 1 and Year 2 ? Note: Round your intermediate calculations and final answers to whole doliars. Future Valse of \$1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Periads & 1.0s & 2.05 & 2.05 & & 4.os & 4.255 & 5.0s & 3.0s & 1.0% \\ \hline 1 & 1.01000 & 1.02000 & 103000 & 103750 & 104500 & 104750 & 105000 & 106000 & 1.07000 \\ \hline 2 & 1.02010 & 1.04060 & 1.06090 & toreat & coares & 1.08691 & 1.10050 & 1.12350 & 1.14490 \\ \hline 3 & 1.03030 & 1.06121 & 1.08273 & 1116 & 112436 & 113300 & 1.15763 & 1,19102 & 1.22504 \\ \hline 4 & 1.04060 & 100203 & 1.12855: & t.sast & & 1.88115 & 1.21551 & 1.26248 & 131080 \\ \hline 5 & 1.05101 & 1.10408 & 1.15927 & 1.20210 & 121645 & 123135 & 1.27628 & 133823 & 1.40255 \\ \hline 6 & 1.05152 & 1,12616 & 1.19405 & 1.297ts & 16512 & 1.28064 & 1.34010 & 1.41352 & 150073 \\ \hline , & 107214 & 1.14069 & 122857 & 129395 & 2.31593 & 133e24 & 1.40710 & 150363 & 1.60578 \\ \hline 8 & 108286 & 1.1766 & 1265n & 134207 & 134457 & 139511 & 1.47745 & 159385 & \\ \hline 9 & 1.00369 & 1.19500 & 1.3047 & 139231 & 1.42331 & 1.45440 & 1.55133 & 166948 & 1.83846 \\ \hline 10 & 1.10462 & 1.21899 & 130992 & 1.44304 & 1 anoge & 151621 & 1.62889 & troos & 1.96715 \\ \hline \end{tabular} Future Valse of \$1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Periods & 1.08 & 2.0s & 3.0s & 2.735 & 4m & 6.25s & 5.0s & 5.0s & 7.0% \\ \hline 11 & 211567 & 124397 & 138423 & & trages & 159065 & 1.71034 & 1.89830 & 2.10485 \\ \hline 12 & 1.12683 & 1.26824 & & 155565 & 1.tonos & & 179sas & 201220 & 2.25219 \\ \hline 13 & 1.11000 & 1.29361 & 1. 4bas3 & 1.6137 & tessor & 1717as & 1 asses & 213293 & 2.409 s \\ \hline 14 & 1.14947 & 1.31948 & 151255 & 167430 & 68 & 1.79097 & 1.97993 & 226090 & 2.57853 \\ \hline 15 & 1.16097 & 1.34587 & 1.55797 & inses & 1030654 & 1.ste9 & 207693 & 239656 & 2.75903 \\ \hline 16 & & 1.3mm & 16047 & 1.90m & 1mma & 19063 & 2.10287 & 254035 & 295216 \\ \hline 17 & 1. 18630 & 1.40024 & 1652es & 1.06se1 & 19470 & 202005 & 229202 & 269277 & 3.15832 \\ \hline 18 & 1.19615 & 1.42825 & 1.70243 & 1.935s & 202502 & 211523 & 240662 & 2.85434 & 33993 \\ \hline 19 & 1.20811 & 1.45681 & 1.75351 & 201268 & 2.0645 & 2.20519 & 252695 & 302560 & 361653 \\ \hline 20 & 122015 & 1.465\%5 & 180611 & 204815 & 219112 & 2 xest & 2.65330 & 320714 & 1.16568 \\ \hline 25 & 128703 & 1.64061 & 20037 & 251017 & 2 ceses & 230075 & 338635 & 4.9187 & 5.42743 \\ \hline 30 & 1.34765 & 1.81136 & 242725 & 30174 & & 3.40564 & 4.32194 & 5.74349 & 2.61226 \\ \hline \end{tabular} Future Value of \$1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline Periade & a.os & 9.06 & 10.05 & 11.08 & 12.05 & 13.0x & ti.os & 15.0s & 20.0s & 25.0N \\ \hline 1 & 1.00000 & 1.00000 & 1.10000 & 1,11000 & 112000 & 1,13000 & 1.14000 & 1.15000 & 1.20000 & 1.25000 \\ \hline 2 & 1.16540 & 1,12810 & 1.21000 & 1.22210 & 125400 & & 1.29%60 & 1.32250 & 2.44000 & 1.56250 \\ \hline 3 & 1.25971 & 1.29503 & 13100 & 1.36763 & tas433 & tanso & t.at154 & 1.52003 & ln300 & 1.9531 \\ \hline 4 & 1.36049 & 1.41158 & 1.46410 & 1.51007 & 15ns? & 160047 & & 1.74901 & 2.07360 & 244141 \\ \hline 5 & 1.46933 & 1.53062 & 1.61051 & 168506 & & & & 201136 & 24sin2 & 305176 \\ \hline 6 & 1.5ass7 & 1.6m10 & 1 miss & & 19na? & 200155 & 2. 19497 & 231306 & 294588 & 3.81470 \\ \hline , & 171382 & 182004 & 1.94kn & 200616 & 221068 & 235261 & 2sem & 2.66002 & 358318 & 4.7639 \\ \hline 8 & 1.85093 & 199756 & 214359 & 230454 & 247 ses & 2 ssaet & 2 asaso & 305902 & 4.79sa? & 5.96045 \\ \hline 9 & 1.99000 & 217189 & 2357% & 2.55804 & 2nsoe & 3.00034 & 325195 & 251768 & 5.15978 & 7,45058 \\ \hline 10 & 215392 & 2.35736 & 259374 & 283542 & 3 iosas & 339457 & 30m & 404556 & 6.19174 & 931323 \\ \hline \end{tabular} Future Vabse of $1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline Perieda & s.es & 2.05 & 10.0s & 11.08 & 12.0s & 12.0s & 1408 & 15.0N & 20.0s & 25.0s \\ \hline 11 & 2.33164 & 2.58043 & 285312 & 315176 & 3 evess & 323586 & 42spz & 4.65239 & 7,43008 & 11.64153 \\ \hline 12 & 251817 & 281265 & 3 13ex & 3.49045 & ansse & 4.33452 & 481790 & 5.35025 & 891610 & 1455192 \\ \hline 13 & 271962 & 306580 & 3.452m & 3k8m2s & 43830 & A aseot & 5.45241 & 6.15279 & 10.69932 & 18. 18989 \\ \hline 14 & 2.93719 & 3.34173 & 379750 & 431044 & & 553473 & 6.25135 & 7.07571 & 1283918 & 22.73737 \\ \hline 15 & 3.17217 & 2.64248 & 4.17ms & 478459 & 541357 & 6.25427 & 7.137se & 8.13705 & 15.40702 & 28.42171 \\ \hline 16 & 342594 & 397031 & 459es? & 531089 & 613019 & 206733 & e13ns & 9.35762 & 18.48543 & 3552714 \\ \hline 17 & 3.70002 & 4.32763 & 5.05407 & 5.89509 & 506604 & 7.50608 & 9.27646 & 10.76126 & 2218611 & 44.40892 \\ \hline 18 & 3.99602 & 4.71712 & 5.55992 & 5s435s & 2.sass? & 208027 & 10.57517 & 12.37545 & 2562333 & 55.51115 \\ \hline 19 & 4.31570 & 5.14166 & 6.11591 & 7.26334 & 861276 & 10. 19742 & 1205569 & 14.23177 & 31.94800 & 6938394 \\ \hline 20 & 4.66096 & 560441 & 672750 & 806231 & s.6ens & 11.52309 & 127049 & 16.36654 & 38.33760 & 86.73617 \\ \hline 25 & 6.84848 & 8.62308 & 108367 & 1358545 & 1700006 & 21.23054 & 25.46192 & 32.91895 & 95.39622 & 26469780 \\ \hline 30 & 1006266 & 13.26768 & 17.44940 & 2289230 & 2995992 & 3911590 & 5095016 & 66.21177 & 237.37631 & 807.79357 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{11}{|c|}{ Present Value of $1} \\ \hline Periods & 1.0N & 2.0s & 3.0% & \multicolumn{2}{|l|}{3.75%} & 6.0% & 4.25% & 5.0% & 6.0s & 7.0s \\ \hline 1 & 0.99010 & 0.99039 & 0.97087 & \multicolumn{2}{|l|}{0.96385} & 0.96154 & 0.95923 & 0.95238 & 094340 & 0.93458 \\ \hline 2 & 0.98030 & 0.96117 & 0.94260 & \multicolumn{2}{|l|}{0.92902} & 0.92456 & 0.92013 & 0.90703 & 0.89000 & 0.87344 \\ \hline 3 & 097059 & 0.94232 & 091514 & \multicolumn{2}{|l|}{0.89544} & 0.88900 & 0.88262 & 0.86384 & 0.83962 & 0.81630 \\ \hline 4 & 0.96098 & 0.92385 & 0.88849 & \multicolumn{2}{|l|}{0.85307} & 0.85480 & 0.84663 & 0.82270 & 0.79209 & 0.76290 \\ \hline 5 & 0.95147 & 0,90573 & 0.86251 & \multicolumn{2}{|l|}{0.83+88} & 0.82193 & 0.81212 & 0.78353 & 0.74726 & 0.71299 \\ \hline 6 & 0.94205 & 0.88797 & 0.83748 & 0.80181 & & Q.79031 & 0.77901 & 0.74622 & 0.70496 & 0.06634 \\ \hline 7 & 0.93272 & 0.87056 & 0.81309 & 0.77283 & & 0.75992 & 0.74725 & 0.71068 & 0.66506 & 0.62275 \\ \hline 8 & 0.92343 & 0.85349 & 0.78941 & 0.74490 & & 0.73059 & 0.71679 & 0.67684 & 0.62741 & 0.58201 \\ \hline 9 & 0.91434 & 0.83676 & 0.76642 & 0.71797 & & 0.70259 & 0.68757 & 0.64461 & 0.59190 & 0.54393 \\ \hline 10 & 090529 & 0.82035 & 0.74409 & 0.69202 & & 0.67556 & 0.65954 & 0.61391 & 0.55839 & 0.50835 \\ \hline Present & tue of $1 & & & & & & & & & \\ \hline Periods & 1.0w & 2.0N & 3.0% & 3.25% & & 6.0% & 4.258 & 5.0% & 6.0s & 7.0% \\ \hline 11 & 0.89632 & 0.80426 & 0.72242 & 0.66701 & & 0.64958 & 0.63265 & 0.58463 & 0.52679 & 0.47509 \\ \hline 12 & 0.88745 & 0.78849 & 0.70138 & 0.64290 & & 0.52460 & 0.60685 & 0.55684 & 0.49697 & 0.44401 \\ \hline 13 & Q.76 6 & 0.77303 & 0.68095 & 0.61966 & & 0.60057 & 0.53212 & 0.53032 & 0.46834 & 0.41496 \\ \hline 14 & 0.86996 & 0.75788 & 0.65112 & 0.59726 & & 0.57748 & 0.55839 & 0.50507 & 0.44230 & 0.38782 \\ \hline 15 & 0.86135 & 0.74301 & 0.64186 & 0.57568 & & 0.55526 & 0.53562 & 0.48102 & 0.41727 & 036245 \\ \hline 16 & 0.85282 & 0.72845 & 0.62317 & 0.55487 & & 0.53391 & 0.51379 & 0.45811 & 0.39365 & 0.33873 \\ \hline 17 & 0.84438 & 0.71416 & 0.60502 & 0.53481 & & 0.51337 & 0.49284 & 0.43630 & 0.37136 & 0.31657 \\ \hline 18 & 0.83602 & 0.70016 & 0.58739 & 0.51548 & & 0.49953 & 0.47275 & 0.41552 & 0.35034 & 0.29586 \\ \hline 19 & 0.82774 & 0.68643 & 0.57029 & 0.49685 & & 0.47464 & 0.45348 & 0.39573 & 0.33051 & 0.27551 \\ \hline 20 & 0.81954 & 0.67297 & 0.55368 & 0.47389 & & 0.45639 & 0.43499 & 0.37689 & 0.31180 & 0.25842 \\ \hline 25 & 0.7nn & 0.60053 & 0.47761 & 0.39838 & & 0.37512 & 0.35326 & 0.20530 & 0.23300 & 0.18425 \\ \hline 30 & 0.74192 & 0.55207 & 0.41199 & 0.33140 & & 0.30032 & 0.28689 & 0.23138 & 0.17411 & 0.13137 \\ \hline Present & lue of \$1 & & & & & & & & & \\ \hline Perieds & a.os & 9.0K & 10.0% & 11.0s & 12.06 & 13.0% & 14.015 & 15.04 & 20.014 & 25.0s \\ \hline 1 & 0.92593 & 0.91743 & 0.90909 & 0.90090 & 0.89286 & 0.88496 & 0.87719 & 0.86957 & 0.83333 & 0.80000 \\ \hline 2 & 0.85734 & 0.84168 & 0.82645 & 0.81162 & 0.79719 & 0.78315 & 0.76947 & 0.75614 & 0.69444 & 0.64000 \\ \hline 3 & 0.79383 & 0.77218 & 0.75131 & 0.73119 & 0.71178 & 0.69305 & 0.67497 & 0.65752 & 0.57870 & 0.51200 \\ \hline 4 & 0.73503 & 0.70543 & 0.68301 & 0.65873 & 0.63552 & 0.51332 & 0.59208 & 0.57175 & 0.48225 & 0.40960 \\ \hline 5 & 0.68058 & 0.64993 & 0.62092 & 0.59345 & 0.56743 & 0.54276 & 0.51937 & 0.49718 & 0.40188 & 0.32768 \\ \hline 6 & 0.63017 & 0.59627 & 0.56447 & 0.53464 & 0.50663 & 0.48032 & 0.45559 & 0.43233 & 0.33490 & 0.26214 \\ \hline 7 & 0.58349 & 0,54703 & 0.51316 & 0.48166 & 0.45235 & 0.42506 & 0.39954 & 0.37594 & 0.27908 & 0.20972 \\ \hline 8 & 0.54027 & 0.50187 & 0.46651 & 0.43393 & 0.40385 & 0.37616 & 0.35056 & 0.32690 & 0.23257 & 0.1677 \\ \hline 9 & 0.50025 & 0.46043 & 0.42410 & 0.39092 & 0.36061 & 0.33288 & 0.30751 & 0.28426 & 0.19381 & 0.13422 \\ \hline 10 & 0.46319 & 0.42241 & 0.38554 & 0.35218 & 0.32197 & 0.29459 & 0.26974 & 0.24718 & 0.16151 & 0.1073 \\ \hline Present & ve of $1 & & & & & & & & & \\ \hline Periods & 8.0% & 9.0% & 10.0N & 11.0 & 12.0s & 13.05 & 14.05 & 15.0s & 20.015 & 28.015 \\ \hline 11 & 0.42888 & 0.38753 & 0.35049 & 0.31728 & 0.28748 & 0.26070 & 0.23662 & 0.21494 & 0.13459 & 000590 \\ \hline 12 & 0.39711 & 0.35553 & 0.31863 & 0.23584 & 0.25668 & 0.23071 & 0.20756 & 0.18691 & 0.11216 & 0.06872 \\ \hline 13 & 0.36770 & 0.32618 & 0.28966 & 0.25751 & 0.22917 & 0.20416 & 0.18207 & 0.16253 & 0.09346 & 0.05498 \\ \hline 14 & 0.34046 & 0.29925 & 0.26333 & 0.23199 & 0.20462 & 0.18068 & 0.15971 & 0.14133 & 007789 & 004398 \\ \hline 15 & 0.31524 & 0.27454 & 0.23939 & 0.20900 & 0.18270 & 0.15989 & 0.14010 & 0.12289 & 0.06491 & 0.03518 \\ \hline 16 & 0.29189 & 0.25187 & 0.21763 & 0.18829 & 0.16312 & 0.14150 & 0.12289 & 0.10685 & 0.05409 & 0.02815 \\ \hline 17 & 0.27027 & 0.23107 & 0.19784 & 0.16963 & 0.14564 & 0.12522 & 0.10780 & 0.09293 & 004507 & 0.02252 \\ \hline 18 & 0.25025 & 0.21199 & 0.17966 & 0.15282 & 0.13004 & 0.11081 & 0.09456 & 0.08081 & 0.03756 & 001801 \\ \hline 19 & 0.23171 & 0.19449 & 0.16351 & 0,13768 & 0.11611 & 0.09806 & 0.08295 & 0.07027 & 0.03130 & 0.01441 \\ \hline 20 & 0.21455 & 0.17843 & 0.14864 & 0.12403 & 0.10367 & 0.08678 & 0.07276 & 0.06110 & 0.02608 & 0.01153 \\ \hline 25 & 0.14602 & 0.11597 & 0.09230 & 0.07361 & 0.05882 & 0.04710 & 0.03779 & 0.03038 & 0.01048 & 0.00378 \\ \hline 30 & 0.09938 & 0.07537 & 0.05731 & 0.04368 & 0.03338 & 0.02557 & 0.01963 & 0.01510 & 0.00421 & 0.00124 \\ \hline \end{tabular} Present Value of Annuity of \$1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Periods & 1.0s & 2.0s & 3.05 & 3.75s & 4.0s & 4.25% & 5.08 & 6.0s & 7.0% \\ \hline 1 & 0.99010 & 0.98039 & 0.97087 & 0.95335 & 0.95154 & 0.95923 & 0.95738 & 0.94340 & 0.93458 \\ \hline 2 & 1.97040 & 1.94156 & 1.91347 & 1.89287 & 1.83609 & 1.87936 & 1.85241 & 183399 & 1.80002 \\ \hline 3 & 294059 & 2.88388 & 282861 & 278831 & 277509 & 2.76198 & 2.72325 & 2.67301 & 2.62432 \\ \hline 4 & 3.90197 & 3.80773 & 3.71710 & 365138 & 3.62990 & 3.60851 & 354595 & 3.45511 & 335721 \\ \hline 5 & 485343 & 4.71345 & 457971 & 4.48326 & 4.45+132 & 4.42073 & 4.32948 & 421236 & 4. 10020 \\ \hline 6 & 5.79548 & 5.60143 & 5.41719 & 5.78507 & 5.24214 & 519974 & 507569 & 4.91732 & 4.76654 \\ \hline 7 & 6.72819 & 6.47198 & 6.23028 & 605790 & 6.00205 & 5.94699 & 5.73637 & 5.55238 & 5.36929 \\ \hline 8 & 7.65168 & 7.32548 & 7.01969 & 6.80280 & 6.73274 & 6.66378 & 6.46321 & 6.20979 & 5.97130 \\ \hline 9 & 8.56602 & 8. 16224 & 2.78511 & 7.520n & 7.43533 & 7.35135 & 2.10782 & 6.80169 & 6.51523 \\ \hline 10 & 247130 & 8.98259 & 8.53020 & 8.21279 & 8.11090 & 8.01039 & 7.72173 & 7.36009 & 702358 \\ \hline \end{tabular} Present Value of Annuity of $1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Periods & 1.0% & 2.0% & 2.0x & 3.75s & 4.05 & 4.255 & 3.0s & 6.05 & 7.0s \\ \hline 11 & 1036763 & 9.78685 & 9.25262 & 8.87979 & B. 76048 & 8. 64354 & 8.30641 & 783697 & 7.40657 \\ \hline 12 & 11.25508 & 10.57534 & 9.95400 & 9.52269 & 9.38507 & 9.25039 & 8.86325 & 8. 38384 & 294209 \\ \hline 13 & 12:13374 & 11.34837 & 10.63496 & 10.14236 & 998565 & 9.83251 & 9.39357 & c.85aba & 8.35765 \\ \hline 14 & 1300370 & 12.10525 & 1129607 & 10.7352 & 1056312 & 10.39090 & 9.8564 & & E.7454 \\ \hline 15 & 1386505 & 12.84926 & 11.93794 & 11.31530 & 11.11830 & 10.92652 & 10.37966 & 2.71225 & 210791 \\ \hline 16 & 14.71787 & 13.5m1 & 12.55110 & 11.97011 & 11cs230 & 11.44031 & 10.83m & 10.10590 & 9.40565 \\ \hline 17 & 15.5275 & 14.29187 & 13.16612 & 12.40498 & 12.16567 & 11.93315 & 11.27407 & 10.47726 & 976327 \\ \hline 18 & 1639827 & 14,99203 & 13.75351 & 1292046 & 12.65990 & 12.40590 & 11.68959 & 10.82760 & so 05908 \\ \hline 19 & 17.22601 & 15.67846 & 14.32380 & 13.41731 & 13.13394 & 12.55938 & 1208532 & 11.15:12 & 10.33560 \\ \hline 20 & 18.04555 & 16.35143 & 14.87747 & 13.89620 & 12.59033 & 13.28437 & 12.46221 & 11.46992 & 10.59401 \\ \hline 25 & 2202316 & 19.52346 & 17.41315 & 16.04320 & 15.62208 & 15.21734 & 14.09394 & 12.78336 & 11.65358 \\ \hline 30 & 25.80m & 22.39645 & 19.60044 & & 17.29203 & 16.77902 & 15.37245 & 0.76483 & 12.40906 \\ \hline \end{tabular} Present Value of Annuity of \$1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline Perieds & 0.0% & 9.0% & 10.0% & 11.0% & 12.0s & 13.0x & 14.0 & 15.01 & 20.05 & 25.0k \\ \hline 1 & 0.92593 & 0.91743 & 0.50009 & 0.90090 & 0.89286 & O.8Ba96 & 0.87719 & 0.06957 & 0.1333 & 0.10000 \\ \hline 2 & 1.78326 & 17s911 & 1.73554 & 1.71252 & 1.69005 & 1.66810 & 1.64666 & 1.62571 & 1.52m & 1.44000 \\ \hline 3 & 257710 & 253129 & 248585 & 246371 & 2.40183 & 236115 & 232163 & 228323 & 2.10648 & 195200 \\ \hline 4 & 3.31213 & 323972 & 3.16987 & 3.10245 & 3.03735 & 2.97447 & 291371 & 2.85498 & 2.58873 & 2.36160 \\ \hline 5 & 399271 & 3.86965 & 379079 & 369590 & 3.60478 & 3.51723 & 3.4330a & 3.35216 & 2.99061 & 2.68928 \\ \hline 6 & 4.62288 & 4.45592 & 435526 & 4.23054 & 4.11141 & 399755 & 288867 & 3.78448 & 2.32551 & 295142 \\ \hline 7 & 5.20637 & 503225 & 4.55842 & 4.71220 & 456376 & 4.42261 & 4.28830 & 4.t6042 & 26045 & 3.16114 \\ \hline 8 & 574664 & 5.53482 & 5.33493 & 5.14612 & 496764 & 4.79877 & 4.63886 & 4.48732 & 3 3.3716 & 3.32891 \\ \hline 9 & 6.24659 & 5.90525 & 5.79002 & 553705 & 5.32825 & 5.13166 & 4.94637 & 477158 & 4.00097 & 3.46313 \\ \hline 10 & 6.71001 & 6.41766 & 6.14457 & 5 - 10023 & 5.65022 & 5.42624 & 5.21612 & 5.0197 & 4.1924 & 2.57050 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{11}{|c|}{ Present Value of Annuity of $1} \\ \hline Periods & 8.0% & 2.0% & 10.0s & 11.0% & 12.0% & 13.08 & 16.0s & 18.0x & 20.0x & 25.05 \\ \hline 11 & 2.13896 & 6.80519 & 6.49506 & 6.20652 & 5.9370 & 5.66694 & 5.45273 & 5.23371 & 4.32706 & 365640 \\ \hline 12 & 7.53608 & 7.16073 & 6.81369 & 6.49236 & 6.19437 & 591765 & 5.66029 & 5.42062 & 4.43922 & 3.32512 \\ \hline 13 & 7.90378 & 7.48690 & 7.10336 & 6.74987 & 6.42355 & 6.12131 & 5.84236 & 5.58315 & 453268 & 3.78010 \\ \hline 14 & 8.24424 & 7.78615 & 7.36669 & 6.981 & 662817 & 6.30249 & 6.00207 & 572448 & 4.61057 & 312406 \\ \hline 15 & 8.55948 & 8.06069 & 7.60608 & 7,19087 & 6.81096 & 6.45238 & 6.14217 & 5.84737 & 4.67547 & 3.85926 \\ \hline 16 & 8.85137 & 8.31256 & 7.82371 & 7.37916 & 6.97399 & 6.60386 & 6.26506 & 5.95423 & 4.72956 & 3.88741 \\ \hline 17 & 9.12164 & 8.54363 & 8.02155 & 7.54879 & 7.11963 & 6.72909 & 6.37286 & 6.04716 & 4.77463 & 3.90993 \\ \hline 18 & 9.37189 & 8.75563 & 8.20141 & 2.70162 & 7.24967 & 683991 & 6.46742 & 6.12797 & 4.81219 & 392794 \\ \hline 19 & 9.60360 & 8.95011 & 8. 36492 & 7.83979 & 7.36578 & 6.93797 & 6.55037 & 6. 19823 & 4.84350 & 394235 \\ \hline 20 & 9.81815 & 9.12855 & 8.51356 & 7.96333 & 7.46944 & 7.02475 & 6.62313 & 6.25933 & 4.86958 & 395388 \\ \hline 25 & 10.67478 & 9.82258 & 9.07704 & 8.42174 & 7.84314 & 7.37998 & 6.87293 & 6.46415 & 4.94759 & 398459 \\ \hline 30 & 11.25778 & 10.27365 & 9.42691 & 8.69379 & 8.05518 & 7.49665 & 7.00266 & 6.56598 & 4.97894 & 3.99506 \\ \hline \end{tabular}