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Semiconductor Valley Bank has $2,000,000 of excess cash and determines it should purchase a "safe" investment in US Treasury Bonds. These bonds will pay 2% interest annually, and mature in 10 years. When Semiconductor purchases the bonds, the market rate of interest is also 2%. a. If the market rate is 2%, and the stated rate is 2%, how much will Semiconductor pay for these bonds? b. Semiconductor will classify these bonds as "Held-to-Maturity." What are the two criteria required to classify bond investments as HTM? After two years, the market rate has increased drasticaly. Now the market rate is 5%. What would be the fair value of the $2,000,000 in HTM bonds? (Hint: Use the PV function in excel. Use 5% as the new rate and NPer is now only 8 . The annual interest payment will still only be 2%) c. Fair value = d. If Semiconductor Valley had classified these investments as Available for Sale, what journal entry would be required to recognize the Unrealized Gain/Loss? Held to Maturity securities do not need to recognize a decline in fair value. However, remember the two criteria you listed in part B. Due to liquidity concerns (i.e. they needed the cash) Semiconductor Valley has to sell their HTM bonds at current fair value. e. What journal entry would be required to record the sale of HTM bonds at the fair value you calculated in part C