On June 30, 2021, Georgia-Atlantic, Inc. leased warehouse equipment from Builders, Inc. The lease agreement calls for Georgia Atlantic to make semiannual lease payments of $681,881 over a 4-year lease term (also the asset's useful life). payable each June 30 and December 31, with the first payment at June 30, 2021. Georgia-Atlantic's Incremental borrowing rate is 9.0%, the same rate Builders used to calculate lease payment amounts. Builders manufactured the equipment at a cost of $4.2 million. (FV 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.) Required: 1. Determine the price at which Builders is "selling the equipment (present value of the lease payments) at June 30, 2021 2. What amount related to the lease would Builders report in its balance sheet at December 31, 2021 (Ignore taxes)? 3. What line item amounts related to the lease would Builders report in Its Income statement for the year ended December 31, 2021 (Ignore taxes)? (For all requirements, enter your answers in whole dollars and not in millions. Round your final answer to the nearest whole dollar.) 1. Present value Pretax net receivable Total pretax effect on net income TABLE 6 Present Value of an Annuity Due of $1 PVAD 2017 (1+1 wi 1 2 3 4 5 .0% 1.00000 1.99010 2.97040 3.94099 490197 1.5% 2.0% 2.5% 1.00000 1.00000 100000 1.98522 1.98039 .97561 2.95588 2.94156 2.92742 3.91220 3883883.85602 4.85438480773 4.76197 3.0% 100000 97087 2.91347 3.82861 4.71710 3.5% 100000 1.96618 2.89969 3.80164 4.67308 4.0% 4.5% 100000 1.00000 96154 1.95694 2.88609 2.87267 3.775093.74896 4.62990 4.58753 5.0% 1.00000 1.95238 2.85941 3.72325 4.54595 5.5% 6.0% 0.0% 1.00000 1.00000 100000 194787194340 1.93458 2.84632 2.83339 280802 3.69793 3.67301 3.62432 4.5051S 4.465114.38721 1.00000 1.00000 1.92593 1.91743 2.78326 2.75911 3.57710 3.53129 4.312134.23972 1.00000 1.00000 1.00000 1.00000 1.90909 1.90090 1.89286 1.83333 2.73554 2.71252 2.69005 2.52778 3.48685 3.44371 3.40183 3.10648 4.169874.10245 4.037353.58873 6 7 8 9 10 5.85343 5.78264 5.71346 5.64583 5.57971 5.51505 5.45182 5.38998 5.32948 5.27028 6.79548 6,69719 6.60143 6.50813 6.41719 6.32855 6.24214 6.15787 6.075695 99553 7.728197.59821 7.471997.34939723028 711454 7.00205 6.89270 6.78637 668297 865168 8.485938.32548 8.17014 8.01969 7.87396 7.73274 7595897.46321 733457 956602 9.360529.162248 .97087 8786118607698 .435338 .268798 10782 795220 5.21236 5.10020 4.99271 4.88965 4.79079 4.69590 4.60478 3.99061 5.91732 5.76654 5.62288 5.48592 5.35526 5.23054 5.11141 4.32551 658238 6.389296.20637 6.03295 5.86842 5.71220 5.56376 4.60459 2.209796.97130 6.74664 6.534826.33493 6.146125.96764 483716 7.80169751523 7246896995256.75902 6.53705 6.328255.03097 11 10.47130 10.22218 9.98259 9.75206 9.53020 9.31661 9.11000 8.91272 8.72173 8.537638.36000 3.02358 771008 7.41766 7.14457 6.88923 6.650225.19247 12 11.36763 1107112 10.78685 10.51421 10.25262 10.00155 9.76048 9.528929.30641 9.09254 8586878.49867 813896 7.80519 749506 7.20652 6.93770 532706 131225508 11.90751 11.57534 11 25776 10954001066333 10.38507 10.11858986325 9.61852 938384 894269853608 8.160737813697.49236719437 5.43922 14 13.13374 12.73153 1234837 11.98318 11.63496 11.30274 10.98565 10.68285 1039357 10.11708 985268 935765 8.90378 8.48690 8.10336 7.749877.42355 5.53268 15 14.00370 13 54338 13.10625 12.69091 12.29607 11.92052 11 56312 11.2228310.89864 10.58965 10.29498974547 924424 878615836669798187 7.62817 5.61057 16 14.86505 14.34323 13.84926 13.38138 12.93794 12.51741 12.11839 11.7395511.37966 11.03758 10.71225 10.10791 9.55948 17 15.71787 15.13126 1457771 14.05500 13.56110 13.09412 12.65230 12 234021183777 11.46216 11.10590 1041065985137 18 16.5622515 90765 15.29187 14.71220 14.16612 13.65132 13.16567 12.70719 12.2740711 86461 11477261076322 10.12164 1917.39527 16.67256 15.99203 15.35336 14.75351 14.18965 13.65930 13.15999 12.689591224607 1.82760 11 05909 10.37189 20 18.22601 17.42617 16.6784615 978891532380 14.70954 14.13394 1359329 13.08532 12.60765 12.15812 1133560 10 60360 9.66069 931256 9.54363 9.75563 995011 3.60608 8.190877.81086 5.67547 82371837916797399572956 902155 8.54879 8.11963577463 920141 8.70162 8.24967 581219 936492 883929 8.36578584350 21 19.04555 18.16864 1735143 16.58916 15.57747 1521340 14.59033 14.00794 13.46221 12.95038 12.46992 11.59401 10.81515 10.12855 25 22 24339 21.03041 199139318 88499 1793554 1705837 16 34696 15-49543 14.7956414151701355036 12 46933 11 52876 10.70661 30 26 06579 24 37608 228443821.45355 20.15545 19.03577 1798371 17.02189 16 14107 1533310 14.5907213 27767 12.15841 11.19528 4033.16303 30 36458 27.9025925.73034 23 30822 22.10250 20.58448 19.22966 1801704 16.92866 15.94907 14 26493 12.87558 11.72552 9.51356 3.96333 8.46944556958 998474 934814 3.78432593710 10 36961 9.650119.02151 597472 10.75696993567 9.23303599592 TABLE 5 Future Value of an Annuity Due of $1 EVAD = ((1+) 1 x (2+1) 8.0% 10800 2.2464 mi 1 2 3 0.0% 1.0900 2.2781 0.0% 1.1000 11.0% 1.1100 12.0% 1.1200 2.3744 1.0% 10100 2.0301 3.0604 1010 5.1520 1.5% 10150 2.0452 3.0909 4.1523 5.2296 2.0% 1.0200 2.0604 3.1216 4 2040 53081 2.5% 3.0% 3.5% 4.0% 1.0250 1.0300 1.0350 1.0400 2.0756 2.0909 2.1062 2.1216 3.15253.1836 3.2149 3.2465 4.2563 4.30914.3625 4.4163 5.3877 5.4684 5.5502 56330 4.5% 5.0% 10450 1.0500 2.1370 2.1525 3.2782 3.3101 4.4707 4.5256 5.716958019 5.5% 1.0550 2.1680 3.3423 4.5811 5.8881 6.0% 1.0600 2.1836 3.3746 46371 59753 7.0% 10700 2.2149 3.4399 4.7507 6.1533 20.0% 1.2000 2.6400 4.3680 64416 8.9299 48666 6.3359 4.9847 5.10515.2278 6.52336.7156 69129 53528 7.1152 5 6 7 8 9 10 6.2135 6333064343 72857 7.4328 75830 8.3685 8.5593 8.7546 9.4622 9.7027 9.9497 10.5668 10.8633111687 6.5474 7.7361 8.9545 10.2034 11.4835 6.6625 7.8923 9.1591 10.4639 11.8078 6.7794 8.0517 9.3685 10.7314 12.1420 6.8983701927.1420 8.2142 9.5828 9.8021 10.0266 11.0061 11.2882 11.5779 12.4864 12.8412 13.2068 7.2669739387.65407.9228 96366 10.2563 10.4913109780 11.4876 11.8754 12.1808 12.8164 13.4866 13.5835 139716 14.7836 15.6455 8.2004 100285 12.0210 14.1929 165603 8.4872 104359 12.5795 14.9374 17.5312 3.78339.0890 10.8594 11 2997 13.1640 13.7757 15.7220 16.5487 18.5614 19.6546 11.9159 15.4991 19.7989 24.9587 31.1504 11 11.6825 12.0412 12.4121 12.7956 13.1920 13.6020 14.0258 12 12.8093 13.2368 13.6803 14.1404 14.6178 15.1130 15.6268 13 139474 14.4504 14.9739 155190 16.0863 16.6770 17.2919 14 15.0969156821 16.2934 16 9319 17.5989 18.2957 19.0236 15 16.2579 16.9324 17.6393 18.3802 19.1569 19.9710 20.8245 14.4640 16.1599 17.9321 19.7841 21.7193 14.0171 16.7130 18 5986 20 5786 22.6575 15.3856 17.2868 19.2926 21.4087 23.6411 15.8699 17.8821 20.0151 22.2760 24.6725 16.888517.977119.1407 20,384321.713223.133138.5805 19.1406 20.4953 21.9534 23.5227 25.2116 27.0291 47.4966 215505 23.2149 25.0192 26 9750 29.0949 31.3926 58.1959 24.1290 26.1521 28.3609 30.772533.4054 36 2797 71.0351 26.8881 29 3243 32.0034 34 949738.1899 41.7533 86.4421 16 17.4304 18.2014 19.012119.8647 20.7616 21.7050 22.697523.7417 17 18.6147 19.4894 20.4123 21.3863 22.4144 23.4997 24.6454 25.8551 18 19.8109 20.7967 21.8406 22 9460 24.1169 25.3572 26.6712 28.0636 19 21.0190 22.1237 23.2974 24544725 8704 27.2797 28.7781 30.3714 20 22.2392 23.470524.7833 26.1833 27 6765 29.2695 30.969232.7831 34.8404 27.1324 29 5390 32.0660 34.7193 25.9964 284812 31.1027 33.8683 36.7861 27.2129 29.840232.7502 29.905732 9990 36.4502 32.7600 36 3790 40.4463 35.785639 9955 447620 38.992743865249.4229 35.9737 40.3013 45.0185 50.1601 55.7645 39.5447 43.5008 47.8837 44.599249.395954.7497 50.1591 55.9395 62.4397 56 275063 2028 71.0524 63.002571.2651 80.6987 104.9306 127.1167 153.7400 185 6880 224 0256 21 23.4716 24.8376 26.2990 27.8629 29.5368 31.328933.2480 25 28.5256 30 5140 32.6709350117 37.5530 40 3131 43.3117 30 35.1327' 38.1018 41.3794 45.0003 49.0027 53.4295 58.3283 40 493752 55.081961 6100 69.0876 77.6633 87.5095 98.8265 35.3034 37.5052 46.5706 50 1135 63.752469 7608 111.8467 126 8398 39.8643 53 9660 76.4194 1441189 42.3923 48.0057 54.4568 61.8733 70.4027 80.2143 91.5026 270.0307 58.1564 67.676578.9544 92 3240 108 1818 126.9988 149 3339 566 3773 83.8017 101.0730 122 3459 148.5752 180.9434 220.9132 270.2926 1418.2579 1640477 213.6096 279.7810 368.2919 486, 8518 645 8269859.1424 8812.6294 TABLE 4 Present Value of an ordinary Annuity of $1 PVA (1+) 1- wi 1 2 3 4 5 1.0% 0.99010 1.97040 2.94099 3.90197 4.85343 1.5% 0.98522 1.95588 291220 385438 4.78264 2.0% 0.98039 1.94156 2.88388 3.80773 4.71346 2.5% 097561 1.92742 2.85602 3.76197 4.64583 3.0% 0.97087 1.91347 2.82861 3.71710 4.57971 3.5% 096618 1.89969 2.80164 3.67308 4.51505 4.0% 0.96154 1.88609 2.77509 3.62990 4.45182 4.5% 0.95694 1.87267 2.74896 3.58753 4.38998 5.0% 0.95238 1.85941 2.72325 3.54595 4.32948 5.5% 6.0% 094787 094340 1.84632 1.83339 2.69793 2.67301 3.505153 46511 4.27028 4.21236 7.0% 0.93458 1.80802 2.62432 3.38721 4.10020 8.0% 0.92593 1.78326 2.57710 3.31213 3.99271 9.0% 10.0% 11.0% 12.0% 20.0% 0.91743 090909 090090 0.89286 0.83333 1.75911 1.73554 1.71252 1.69005 1.52778 2.53129 2.48685 2.44371 2.40183 2.10648 3.29972 3.10987 3.10245 3.03735 2.58873 3.88965 3.79079 3.69590 3.60478 2.99061 6 7 8 9 10 5.79548 6.72819 7.65168 8.56602 9.47130 5.69719 5.60143 6.59821647199 7.48593 7.32548 836052 8.16224 9.22218 898259 5.50813 5.41719 6.34939 6.23028 7.170147.01969 7.970877.78611 8 75206 8.53020 5.32855 5.24214 611454 600205 6.87396 6.73274 7.60769743533 8.31661 8.11090 5.15787 5.07569 4.99553 4.91732 4.76654 4.62288 4.48592 4.35526 589270 5786375.68297 5.58238 5.38929 5.206375.03295 4.86842 6.59589 6.46321 6.334526.20979 5.97130 5.746645.53482 5.33493 7.26879710782 6952206.80169 6.51523624689 599525 5.75902 791272 7.721737537637.36009702358 671008 6.417666.14457 4.23054 4.11141 3.32551 4.71220 4.56376 3.60459 5.14612 4.96764 3.83716 5.53705 5.32825 4.03097 5.88923 5.65022 4.19247 11 10.36763 12 11.25508 13 12.13374 14 13.00370 15 13.86505 10.07112 9.78685 9.51421 10 90751 10.57534 10.25776 11.73153 11.34837 1098319 12.54338 12.10625 11 69091 13.3432312.84926 12.38138 9.252629.00155 9.95400 966333 10.63496 10.30274 11.29607 10.92052 11.93794 11.51741 8.76048 8.52892 8.30641 9385079.11858 886325 9.98565 9.68285 9.39357 10.5631210.22283 9.89864 11 11839 10.73955 10.37966 8.09254 7.88687 8.61852838384 9 11708 8.85268 9.589659.29498 10.03758 9.71225 7.49867 7.13896 794269 7.53608 835765 790378 8.745478.24424 9.10791 8.55948 6.80519 6.49506 6.206525.93770 4.32706 7.16073 6.81369 6.49236 6.19437 4.43922 7.48690710336 6.74987 6.42355 4.53268 7.78615 7.36669 6.98187 6.62817 4.61057 8.060697.60608 7.19087 6.81086 4.67547 16 14.71787 14.13126 13.57771 17 15 56225 14.90765 14.29187 18 16.39827 15.67256 14 99203 1917.22601 16.42617 15.67846 2018.04555 17.16864 16.35143 13.05500 12.56110 13.71220 13.16612 14.35336 13.75351 1497889 14.32380 15.58916 14.87747 12.09412 11.65230 12.65132 12.16567 13.18968 12.65930 13.70984 13.13394 14.21240 13.59033 11.23402 10.83777 10.46216 10.10590 9.44665 11 70719 11.27407 10.86461 1047726 9.76322 12.15999 11.68959 11.24607 10.82760 10.05909 12.59329 12.08532 11 60765 11 15812 10.33560 13.00794 12.46221 11.95038 11.46992 10.59401 8.85137 8.312567.82371 7.37916 6.97399 4.72956 9.12164 8.54363 8.02155 7.54879 7.11963 4.77463 9.371898 75563 8.20141 7.701627.24967 4.81219 9.60360 8.95011 8.36492783929 736578 484350 9.81815 9.12855 8.51356 7.96333 7.46944 4.86958 21 18.85698 25 22.02316 30 25.80771 40 32.83469 17.90014 17.01121 20.71961 19.52346 24.01584 22 39646 29.91585 2735548 16.15455 15.41502 18.42438 17.41315 20.93029 19.60044 25.10278 23.11477 14.69797 14.02916 16.48151 1562208 18.39205 17.29203 21.35507 19.79277 13.40472 12.82115 12.27524 1482821 14.0939413 41393 16.28889 15.37245 14.53375 18.40158 17.15909 16.04612 11.76408 12.78336 13.76483 15.04630 10.83553 1165358 12.40904 13.33171 10.01680 9.29224 8.64869 8.07507 7.56200 4.89132 10 67478 9.82258 9.07704 8.42174 7.84314 494759 11.25778 10.27365 9.42691 8.693798.05518 4.97894 11.92461 10.75736 9.77905 895105 8.24378 4.99660 TABLE 3 Future Value of an Ordinary Annuity of $1 FVA = (1+1)-1 m 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 20.0% 1.0000 1.0000 1.0000 1.0000 1 2 3 1.0% 1.0000 20100 3.0301 2.0% 1.000 2.0200 3.0604 1.0000 2.0250 3.0756 1.0000 2.0300 3.0909 1.5% 1.0000 2.0150 3.0452 4.0909 5.1523 1.0000 2.0350 3.1062 1.0000 2.0400 3.1216 10000 2.0550 1.0000 2.0500 3.1525 20600 2.0700 2.0800 1.0000 2.0450 3.1370 4.2782 5.4707 3.1680 1.0000 2.1200 3.3744 3.1836 1.0000 2.0900 3.2781 4.5731 5.9847 2.2000 3.6400 3.2149 1.0000 2.1000 33100 4.6410 6.1051 3.2464 1.0000 2.1100 3.3421 4.7097 6.2278 4.1525 4.1836 4.2149 4.2465 4.3101 4.0604 5.1010 4.1216 5.2040 5 4.3423 5.5811 5.2563 5.3091 4.3746 5.6371 4.4399 5.7507 4.5061 5.8666 5.3625 5.4163 4.7793 6,3528 5.3680 7.4416 5.5256 6 7 6.2296 7.3230 6.8019 6.8881 6.9753 7.1533 7.33597 .5233 6.4684 7.6625 7.7156 7.9129 9.7833 8.1152 10 0890 8.1420 8.2669 8.3938 8.6540 8.9228920049.4872 6.1520 7.2135 8.2857 93685 10.4622 8.8923 6.3081 6.3877 7.4343 7.5474 8.5830 8.7361 9.7546 9.9545 109497 11.2034 8 9 10 9.5491 6.5502 6.6330 6.7169 7.7794 7.8983 8.0192 9.05179.21429.3800 10.3685 10.5828 10.8021 11.7314 12.006112 2882 10.2598 8.4328 9.5593 10.7027 11.8594 10.1591 11.4639 9.7216 11.2563 12.8754 11.0266 12.5779 9.8975 11.4913 13.1808 10 6366 12.4876 14.4866 11 9780 13 8164 9.9299 12.9159 16 4991 20.7989 25.9587 11.0285 13.0210 15 1929 11.4359 13.5795 15.9374 12 2997 14.7757 17.5487 14.1640 16.7220 11 12 14.2068 14.5835 14.9716 15.7836 16.6455 17.5603 18.5312 19.5614 20.6546 16.8699 17.8885 11.5668 11.8633 12.1687 12.4835 12.8078 13.1420 13.4864 13.8412 12.6825 13.0412 13.4121 13.7956 14.1920 14.6020 15.0258 15.4640 13.8093 14.2368 14.6803 15.1404 15.6178 16.1130 16 6268 17 1599 14.9474 15.4504 15.9739 16.5190 17 0863 17 6770 18.291918.9321 16.0969 16.6821 17.2934 17.9319 18.5989 19.2957 20.0236 20.7841 13 14 15 201406 15 9171 17.7130 19.5986 21.5786 16.3856 18.2868 20.2926 22.4087 18.8821 21 0151 23 2760 18 9771 21.4953 24 2149 27 1521 20.1407 22.9534 26.0192 29.3609 22.5505 25.1290 21 3843 24 5227 27 9750 31.7725 22.7132 26.2116 30.0949 34.4054 32.1504 39.5805 48.4966 59.1959 72.0351 24.1331 28.0291 32.3926 37.2797 16 17.2579 17.9324 18.6393 19.380220.1569 20.9710 21.8245 17 18.4304 19.2014 20.0121 20.8647 21.7616 22.7050 23.6975 18 19.6147 20.4894 21.4123223863 23.4144 24 4997 25.6454 19 20.8109 21.7967 22 8406 23.9460 25.1169 26.3572 27.6712 20 22.0190 23.1237 24.2974 25.5447 268704 28.2797 29.7781 22.7193 24.7417 26.8551 29.0636 31.3714 23.6575 25.8404 28.1324 30 5390 330660 24.6411 26 9964 29 4812 25.6725 28 2129 30 9057 27.8881 30.8402 33 9990 30.3243 33.7502 37 4502 41.4463 45 7620 33.0034 36.9737 41.3013 46.0185 51.1601 35.9497 40.5447 45.5992 51.1591 57.2750 39.1899 44.5008 50.3959 56.9395 64.2028 32.1027 42.7533 48 8837 55.7497 634397 72.0524 33.7600373790 36.7856 40.9955 87.4421 105.9306 128.1167 154.7400 186.6880 34.8683 21 23.2392 24.4705 25.7833 27.1833 28.676530.2695 31.969233.7831 35.7193 37.7861 30 34.7849 37.5387 40.5681 43 9027 47 5754 51.6227 56084961.0071 66.4388 72.4355 40 48.8864 54.2679 60.4020 67.4026 75.4013 84.550395.0255 1070303 120.7998 136.6056 39.9927 44.8652 50.4229 56.7645 64.0025 72.2651 81.6987 79.0582 94 4608 113.2832 136,3075 164.4940 199.0209 241.3327 154.7620 199.6351 259.0565337.8824 442.5926581.8261 767.0914 225.0256 1181.8816 7343 8578 ABLE 2 Present Value of $1 W= (1+1) 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4,5% 6.0% 5.5% 6.0% 70% 8.0% 9.0% 10.0% 11.0% 12.0% 20.0% 1 099010 098522 098039 097561 0.97087 096618 096154 0.95694 095238 094787 094340 093458 092593 0.91743 090909090090 0.89286 0.83333 2 0.98030 0.97066 0.96117 0.95181 0.94260 0.93351 092456 091573 0.90703 0.89845 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 0.69444 3 097059 0.95632 0.94232 0.92860 091514 0.90194 0.88900 0.87630 0.86384 0.85161 0.83962 0.81630 0.79383 0.77218 0.75131 0.73119 0.71178 0.57870 4 0.96098 094218 092385 0.90595 0.88849 0.87144 0.85480 0.83856 0.82270 0.80725 0.79209 0.76290 0.73503 0.70843 0.68301 0.65873 0.63552 0.48225 5 0.95147 0.92826 0.90573 0.88385 0.86261 0.84197 0.82193 0.80245 0.78353 0.76513 0.74726 0.71299 068058 0.61993 0.62092 0.59345 0.56743 0.40188 6 0.94205 0.91454 0.88797 0.862.30 0.83748 0.81350 0.79031 0.76790 0.74622 0.72525 0.70496 0.66634 0.63017 0.59627 0.56447 0.53464 0.50663 0.33490 7 093272 090103 0.87056 0.84127 081309 0.78599 0.75992 0.73483 0.71068 0.68744 0.66506 0.62275 0.58349 0.54703 0.51316 0.48166 0.45235 0.27908 8 0.92348 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 0.70319 0.67684 0.65160 0.62741 0.58201 0.54027 0.50187 0.46651 0.43393 0.40388 0.23257 9 0.91494 0.87459 0.83676 0.80073 0.76642 0.73373 0.70259 0.67290 064461 0.61763 0.59190 0.54393 0.50025 0.46013 0.42410 0.39092 0.36061 0.19381 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 0.46319 0.42241 0.38554 035218 0.32197 0.16151 110.89632 0.84893 0.80426 0.76214 0.72242 0.68495 0.64958 0.61620 0.58468 0.55401 0.52679 0.47509 0.42888 0.38753 0.35049 0.31728 0.28748 0.13459 12 0.88745 083639 0.78849 0.74356 0.70138 066178 062460 58966 0.55684 0.52598 0.49692044401039711 035553 031863 0.28584 0.25668 0.11216 13 0.87866 0.82403 0.77303 072542 0.68095 0.63940 0.60057 0.56427 0.53032 0.49856 0.46884 041496 0.36770 0 32618 0.28966 025751 0.22917 0.09346 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.53997 050507 0.47257 0.44230 0.38782 034046 0 29925 0.26333 023199 0.204620.07789 15 0.86135 0.79985 0.74301 0.69047 0.64186 0.59689 0.55526 0.51672 0.48102 0.44793 0.41727 036245 0.31524 0 27454 0.23939 0.20900 0.18270 0.06491 16 0.85383 0.78803 0.72845 0.67362 0.62317 0.57671 0.53391 0.49447 0.458110.43458 0.39365 0.33873 0.29189 0.25187 0.21763 0.18829 0.16312 0.05409 17 0.84438 0.77639 0.71416 065720 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 0.04507 18 085602 0.76491 070016064117 058739 0.53836 0.49363 0.45280 041552 038147 035034 0.29586 0.25025 0.21199 017986 015282 0.13004 0.03756 19 082774 0.75361 068643 062553 0.57029 0.52016 047464 0.43330039573 036158 033051 0.27651 033171 0.19149 0.16351 013768 0.11611 0.03130 20 0.81954 0.74247 0.67297 0.61027 0.55368 0.50257 0.45639 041464 0.37659 0.34273031180025842 021455 017813 0.14864 012403 010367 0.02608 210.31143 073150 0.65978 0.59539 0.53755 0.48557 0.43883 0.39679 0.35894 0_32456 0.29416 024151 0.19866 0.16370 0.13513 0.11174 0.09256 0.02174 24 0.78757 0.69954 0.62172 0.55288 0.49193 0.43796 0.39012 0.34770 0.31007 0.27666 024098 019715 0.15770 0.12640 0.10153 0.08170 0.06588 0.01258 25 0.77977 0.68921 0.60953053939 0.47761 0.42315 0.37512 0.33273 0.29530 0.26223 0.233000.18425 014602 0.11597 0.09230007361 0.05882 0.01048 28 0.75684 0.65910 0.57437 050088 0.43708038165 033348 0.29157 0 25509 022332 0.19563 015040011591008955 0.06934 0.05382 0.04187 0.00607 29 0.74934 0.64936 56311045866 0.43435 036875 032065027902034295021168 0.18456 0.14056 0.10733 008215 0.06304 004349 0.03738 000506 30 0.74192 0.63976 0.55207 0.47674 0.41199 0.35628 0.30832 0.36700 0.23138 0.20064 0.17411 0.13137 0.09938 0.07537 0.05731 0.04368 0.03338 0.00421 31 0.73458 0.63031 0.54125 0.46511 0.39999 034423 0.29646 0.25550022036 0.19018 016435012277 0.09202 0.06915005210003935 009980000351 40067165 0.55126 0.45289 037243 0.30656 025257 0.208290.17193 0.14206011746 0.09722 006678004603 0.03184 0.022090.01538 0.01075000068 TABLE 1 Future Value of $1 W = $i(1+ 7.0 0 / d 1. 01.5%20%25308356408455,08 9,08 10,0% 1,0% 12, 0 2 0.0 1 1.01000 1.01500 1.02600 , 1.02506 1.03000 1.03500 1.04600 1.04500 1.05006 1.05500 1.07000 1,08000 1,09000 1.10000 1.11000 1.12000 1,20000 1.02010 1.03022 1.04040 1.05063 1.06090 1.07123 1.08160 109203 1.10250 111303 1.12360 1.14490 116640 1.18810 1.210001.232101.25440 1.44000 3 1.03030 10456 1.0612l 1.07689 1.09273 110872 112486 11117 115763 1742411912 122504125971 129503133101.36763 1:404931.72800 4 1.4060 1.06136 1.08243 1.10381 1.12551 1.14752 116986 119252 121551 123882 1.26248131080 136049 1.41158 1.464101.518071.57352 2.07360 s 1.05101 1.07728 1.1040 1.13141 115927 1.18769 121665 124618 127628 1.30696 1338231.40255 1:46933 1.5362 1.61051 1.58506 1.76234 2.48832 6 1.66152 1.09344 112616 115969 11905 122926 1.26532 1.30226 134010 137884 1418521560731586871.67710 177156 1.670411973822.98598 1 1021411b9841148 69 11bb69122987 12728131593 136066 140710 145468150363160578171382182804 19487? 2.21068 3.58318 1.08286 1.12649 117166 121840 12667 131681 136857 1.42219 1.47746 1.53469159385171s19185093 1992562.143592.30454247596 4,29982 1.06036 1.14339 119509 12886 |30477 1.36290 1.42331 1:4861 1.55133 1.61909 16B94g18 386 |99002171892357952,558+ 277308 5.15978 10 110462 116054 121899 128008 134392 141060 148024 156297 162889 170814 179085 1967152.15892236736 2.593742.83942310585 6 1917 11 1.11567 1.17795 1,24337 131209 1,38423 1.45997 1.53945 1.62285 17034 102ty 898 30 12 1.12683 119562 1268:24 134489 1:42576 151107 160 103 1.6958 179586 19012! 201220 13 113809 121355 129361 137851 146853 156396 166507 177220 1 8856$ 2 00577 1,114947 1.23176 13194 1.41297 1.51259 1.61869 17316 1.8519#97993 211609226090 1s 1.16097 125023 134587 1.44830 1.55797 1.67535 1.80094 19352 207899 323248 39656 10:Ess 2.331625803 2.853123,15176 3,47855 2 25219 251817281266 3.13833.498453.89598 240985 271962 3 065803452373832 436349 257853 09 34173 }7916043[044 4,88711 75903 12 3,612484177254.78459 5.47357 7.43008 8 91610 10.6332 12.83918 15,40702 |)80 9709 370)] 763 16 11125 126898 137279 1.48451 ] 6047| 173395 187298 202237 2 18287 23552654035 295215 17 1040 128802 140024 152162 1.65285 179-468 1.94790 21133 2 1920? 2.4848) 2.649277 881 111961513073414225155966 170243185749 20258? 3 20848 2452 2621472854343379593 19 1208IL 132695 1.4568115986 175351 192250 2 10685 2 30786 252695 176565302560 3.61653 20 12019 1.34686 1.48595 163862 180611 1.98979 2 19112 241171 2 65330 2917763 20714 38696 902 412 4.594975310996 1303918.46843 5.054475.89509 6.86604 22.18611 $559925543557.6897 26.52333 611591 7.26334 861276 3t 94800 6.12750 8 0623964629 38 33760 41570514066 4 660365.6(54: 1 2123239 3676 151567 167958 186029 2059422777 252024 278596 3078233356414055 5033836. 1088 .4002$ $ 9491? 10 8038546 O0512 25 128243 1.45095 16406t185394 209378 2 36324 26658 00543 3, 386 35 3@1334 4 291875427436848 48 8.62 308 10 8 34713 58546 17000A0695 39622 30 |34785 156308 181 136 209757 242726 2 80679 324340 7453? 432194 4983955.74349161226 10 06266 1 26 76 17.44940 89230 29 9599? 23737631 40 14ss86 1.81402 2 20804 268506 326204 3.95926 4 80102 581636 7.03999 851331 10 28572 14 97446 21 72452 31 40942 45 25926 85.ooo87 93.0587 1469.77150