Question 25 10 pts On October 1, 2018, Jack Company issued a $5,000,6%, bond payable. The interest is payable annually each September 30 and the bond matures in five years. The annual accounting period for the company ends December 31. Required: Provide the necessary journal entries for October 1, 2018, December 31, 2018, and October 1, 2019 provided that the bonds were issued at a 5% effective interest rate (Use excel or appropriate factor(s) from the tables provided; round your numbers to the nearest dollar). Hint: begin with an amortization table where each period begins on Oct 1st and ends on Sept 30th. Base your journal entry numbers (and any necessary calculations) on this table. HTML Editore BI y A - A TE = = = = x' := = TABLE E.1 Present Value of $1 Periods 1.0 0.95923 0.92013 0.88252 0.89000 0.99010 0.98030 0.97059 0.96098 0.95141 0.94205 093272 0.92343 0.91434 0.50529 Present Value of $1 Periods 1.0% 0.98039 0.96117 0.94232 0.92385 0.90573 0.88797 0.87056 0.85349 0.83676 0.82035 0.97087 0.94260 0.91514 0.88849 0.86261 0.83748 0.81309 0.78941 0.76642 0.74409 0.96386 0.92902 0.89544 0.86307 0.83188 0.80181 0.77283 0.74490 0.71797 0.69202 0.96154 0.92456 0.88900 0.85480 0.82193 0.79031 0.75992 0.73069 0.70259 0.67556 0.81212 0.77901 0.74725 0.71679 0.68757 0.65954 0.95238 0.90703 0.16384 0.82270 0.78353 0.74622 0.71068 0.67684 0.64451 0.61391 0.79209 0.74725 0.70496 0.66506 0.62741 0.59190 055839 0.93458 0.87344 0.81630 076250 07129 0.66634 0.62275 058201 0.54093 050835 3.75 4.25 5.ON 5.0 7.03 0.89632 0.88745 0.87865 0.86996 0.86135 0.85282 0.84438 0.83602 0.82774 0.81954 0.77977 0.74192 0.80426 0.78849 0.77303 0.75788 0.74301 0.72845 0.71416 0.70016 0.68643 0.67297 0.60953 0.55207 0.72242 0.70138 0.68095 0.66112 0.64186 0.62317 0.60502 0.58739 0.57029 055368 0.47761 0.41199 0.66701 0.64290 0.61966 0.59726 0.57568 0.55487 0.53481 0.51543 0.49685 0.47889 0.35838 0.33140 0.64958 0.62460 0.60057 0.57748 0.55526 0.53391 0.51337 0.49363 0.47464 0.45639 037512 0.30832 0.63265 0.60686 0.58212 0.55839 0.53562 0.51379 0.49284 047275 0.45348 0.43499 035126 0.28589 0.58468 0.55684 0.53032 0.50507 0.48102 0.45811 0.43630 0.41552 0.39573 037589 0.29530 0.23138 0.52679 0.49697 0.46884 0.44230 0.41727 0.39365 0.37136 0.35034 0.33051 0.31180 0.23300 0.17411 0.47509 0.44401 0.41496 0.38782 0.36245 0.33873 0.31657 0.29586 0.27651 0.25842 0.18425 0.13137 Present Value of $1 Pered 8.05 10.ON 11.09 12.0% 13.0 16 ON 15.0% 20.0 25.0% 0.92593 085734 0.79383 0.73503 0.68058 0.63017 0.58349 0.54027 0.50025 0.46319 0.91743 0.84168 0.77218 0.70843 0.64993 0.59627 0.54703 0.50187 0.46043 0.42241 0.90909 0.82645 0.75131 0.68301 0.62092 0.56447 0.51316 0.46651 0.42410 0.38554 090090 0.81162 0.73119 0.65873 0.59345 0.53454 0.48166 0.43393 0.39092 0.35218 0.89286 0.79719 0.71178 0.63552 0.56743 0.50663 0.45235 0.40388 0.36061 0.32197 0.88496 0.78315 0.69305 0.61332 0.54276 0.48032 0.42506 0.37616 0.33288 0.29459 087719 0.76947 0.67497 0.59208 0.51937 0.45559 0.39954 0.35056 0.30751 0.26974 0.86957 0.75614 0.65752 0.57175 0.49718 0.43233 0.37594 0.32690 0.28426 0.24718 0.83333 0.69444 0.57870 0.48225 0.40188 0.33490 0.27908 0.23257 0.19381 0.16151 0.80000 0.64000 0.51200 0.40960 0.32768 0.26214 0 20972 0.16777 0.13422 0.10737 0.86135 0.85282 0.84438 0.83602 0.82774 0.81954 0.77977 0.74192 Present Value of $1 Periods 8.0% 0.74301 0.72845 0.71416 0.70016 0.68643 067297 0.60953 055207 0.64186 0.62317 0.60502 0.58739 0.57029 0.55368 0.47761 0.41199 0.57568 0.55487 0.53481 0.51548 0.4685 0.47889 0.01838 0.33140 0.55526 0.53391 0.51307 049363 0.47454 0.45679 0.37512 0.30832 0.53562 0.51379 049284 0.47275 0.45348 0.43499 0.35326 0.28689 0.48102 0.49811 0.40630 0.41552 53 041727 0.9365 0.37136 0.35034 0.33051 0.31180 023300 0.17411 0.36245 0.33873 0.31657 0.29586 0.27651 0.25842 0.18425 0.13137 0.2530 0.23130 9.0% 10.0% 11.0% 12.0% 13.0% 16.01 15.OS 2009 25.0% 0.92593 0.85734 0.79383 0.73503 0.68058 0.63017 0.58349 0.54027 050025 0.46319 0.91743 084168 0.77218 0.70343 0.64993 0.59627 0.54703 0.50187 0.46043 0.42241 0.90909 0.82645 0.75131 068301 062092 0.56447 0.51316 0.46651 0.42410 0.38554 0.90090 0.81162 073119 0.65873 0.59345 0.53464 0.48166 0.43393 0.39092 0.35218 0.89286 0.79719 0.71178 0.63552 0.56743 0.50663 0.45235 0.40388 0.36061 0.32197 0.88496 0.7015 0.69305 0.61332 0.54276 0.48032 0.42506 0.37616 0.33288 0.29459 0.87719 0.76947 0.67697 0.59208 0.51937 0.45559 0.39964 0.35056 0.30751 0.26974 0.86957 0.75614 0.65752 0.57175 0.49718 0.43233 0.37594 0.32690 0.28426 0.24718 0.57870 0.48225 0.40188 0.33490 0.27908 0.23257 0.19381 0.16151 0.00000 064000 051200 0.40960 0.32758 0.26214 0.20972 0.16777 0.13422 0.10737 Present Value of $1 Periods 100% 11.03 12.0 13.0N 16.01 15.0% 20.0% 25.0% 0.42888 0.39711 0.36770 034046 0.31524 0 29189 0.27027 025025 023171 0.21455 0.14602 0.09938 016753 0.35553 0.32618 0.29925 0.27454 0.25187 023107 0.21199 0.19449 0.1784) 0.11597 0.07537 0.35049 0.31863 0.28966 0.26333 023939 0.21763 0.19784 0.17986 0.16351 0.14864 009230 0.05731 0.31728 0.28584 0.25751 023199 0 20900 0.18829 0.16163 0.1522 0.13768 0.12403 0.07361 0.04368 0.28748 0.25668 0.22911 0.20462 0.18270 0.16312 0.14564 0.13004 0.11611 0.10367 0.05882 0.03338 0.26070 0.23071 0.20416 0.18068 0.15989 0.14150 0.12522 0.11081 0.09806 0.08678 0.04710 0.02557 0.23662 0.20756 0.18207 0.15971 0.14010 0.12289 0.10780 0.09456 0.08295 0.07276 0.03779 001963 0.21494 0.18691 0.16253 0.14133 0.12289 0.10686 0.09293 0.00081 0.07027 0.06110 003038 0.01510 0.13459 0.11216 0.09346 007789 0.06491 0.05409 004507 003756 0.03130 0.02608 0.01048 0.00421 0.08590 0.06872 0.05498 004398 003518 002815 002252 001801 0.01441 0.01153 0.00378 0.00124 TABLE L.2 Presentate of Art of $1 Periode Om010 0.000 4154 262412 20221 3.80773 1348 5.6014 019 7124 16224 162000 05132 5214 6.00200 6722 476654 53021 597100 651520 702 Present Value of A ity of $1 20 3.0 9.25252 779 757 10641 386125 157 05 1 017 10.73262 1310 1 11 100 10:37 10.36763 9 7605 11.25500 10.57534 12.13974 1 13417 13.00370 12.90625 13.06505 12.8426 147170 1771 1550 131 1527 9 1203 17.22001 1567346 18.04555 5:3513 22.02316 19.57346 5.80711 22: 54 Present Value of Annuity of 51 0 .0 106 11.2007 127 12.56110 1662 13.75351 03230 43774) 1741315 19.004 10.56312 111109 116520 1663 265930 1 331 1 3.59083 15.62208 1 7.29203 2 2045 124173 20 16.04320 17.8232 11 12.40510 2.500 3.943 15.21734 7 2 10 59401 TLS 11.69 12.7833 13.7648) 14.090 1537245 11 5518 12.40904 0.0 15. 10. 25.0 OSSOS 0925510 9110 17111 257710 16466 6 71 27 44000 199271 21 10 1650 23054 471220 514612 557105 5.623 10 3701 435526 486862 53349) 5.1 614451 1992 50195 55142 55 520617 5705 6246 1963 3512314 1955 47261 U S13166 467 5 4624 161) 20 2051 116114 3516 20 195 162 163 2 ON Sota 1947 14513 565022 Preus Vuo 71001 642 140 75 750 11252 710136 1231 TS 572 350 68106 S1617 36543 10 1914 7 San 13 11 782171 0155 603 8041 1921 Future Value of $1 Periods 103000 10000 109273 103150 107641 L11677 11102 12024 102000 1.04040 100121 10120 1.10400 112816 114059 117166 1.19509 104000 1.08160 1124 1.16905 1.21665 12052 101000 102010 101010 164000 LOS101 105152 107214 100286 10369 1.10462 1.12551 1.15927 L1405 105000 L10250 L15263 1.21551 122620 1.34010 140710 147746 1201 CEI 107000 1.14400 122504 131080 1.40255 150073 160373 171819 1.60846 195715 1.2018 141852 13511 1505 16 1.34392 POSE 151621 162839 1.70 Future Value of $1 Periods 4.25 OCEL 1.11567 112653 113808 21045 229219 124337 126024 120351 1.31968 34582 1.37275 1.49123 155545 161378 16700 1.72209 15345 160103 16657 170188 180094 1.71014 179585 188565 197993 2073 2 1827 2010 226090 2.57850 1065 160733 171786 17T 186699 190533 203905 21152 L 16097 1.17253 11840 119615 120811 2.75360 1423 1.42576 146853 1.51259 1.55797 1.60471 1.65285 1.70243 1.75351 180611 209378 2.42726 220202 269271 CSIT 194790 20282 210685 219112 2.66584 13440 100 201200 206815 251017 201747 122019 12020 14785 27992 161653 16 5.627 7.61226 3.48564 574349 10. 11.0% 1.12000 120000 109000 1.18810 1.29503 125000 ISSO 12 160493 157352 176234 111000 123210 136763 1513 1650 187041 201615 1.53 207360 18000 1.16540 129971 36040 146933 16 17112 185093 199900 2.15899 2.41 305136 1.10000 1 21000 1.33100 166410 161051 1.77156 194012 2.14399 235795 2.59374 15162 167710 2011 23130 22 22100 18424 2015 235261 2014 300604 3.39652 437 199256 192541 2.19491 250227 235259 3.25195 370722 5046 2.17189 236735 2.55804 283902 18 429982 515978 619174 2.7730 3.10585 ETELE 5 Future Value of $1 100 105 130 25312 1955 9 SEES 213164 251817 2.71962 2.81266 215176 345 388328 GESC 3.34173 379750 12725 19801 551475 52 311217 344 10002 5.47257 61309 392031 263 71712 STATES 5310 589509 654355 431790 5025 54941 6. 1 79 135 OSTI 713794 13705 3132 9.35 927646 10.75126 1357517 12345 2550 11649 256612 9 5016621172 1164153 191610 ESS 1062932 1889 1287918 22.78737 15.40202 2 03 18.45843 3 5 52754 22.18611144022 26 6233055 51115 194003 3337003 7360 9532 64 21730101.75252 50544 592 611591 612750 10 02 11510 7.93 TO 0202 10 1910 456055 361276 964629 1700006 60 950sti 10.0626 21 2014 1150 10000 1000 2017 20400 204250 704000 Future Value of Annuity of $1 Perlede .0 100000 201000 101010 40600 5.10 101 615202 721354 HERE 1210 ESS 5.4162 6.6120 25210 5.40 6.6700 7. 71671 10.60182 1214522 79014 7.15129 1602 ESTRE 10.450 9.21423 so 20 12.00611 11.02654 12.57789 11. 12 1210 1187299 11145 1009221 10.94972 $1 Future Value of Perde 1.0 . 4.09 4.98 . M714 15 GO 12 BOTO 14.1920 15.61779 1708632 18 21015 23.27 11 SGR 12.6250 13.00933 14.94742 16.09690 17.25786 18.43044 19.61475 20.31090 22.01900 20.2020 14 2015 12.16872 13.41209 14 RON 15.97314 17.28342 1859.29 20 01207 21.41231 2234056 2429737 320303 405680 13:3120 14.31212 165757 17.98135 196 21.39274 211909 25.06478 27 00071 29.017 4027112 5379924 13.48635 15.02581 16.62684 18.29191 20.02359 21.82453 23.69751 25.64541 2767123 2877808 41.64591 56.08494 1266244 15.24309 16092 18.60879 20.39966 22.26665 24 21298 26.24203 28 35732 30.56250 407648 54553 14.2009 15.91713 1171290 19.50063 21.57856 23.6574 25.84017 28.13200 30 5000 23.06505 47.72710 6.ES 201 22 50 25.12002 27 OS 30 4032 33. 21.15159 23.41444 25.11 26.37037 450 202120 SOS 1993 3.78558 54.86451 79.0819 4054 37 57542 4507 Future Value of Annuity of $1 10.0 11.0 12.09 13.09 15.0 200 25.09 100000 212000 100000 2.13000 225000 100000 210000 331000 464100 610510 1440 208000 324640 50611 5. 7.33583 3120 1.00000 211000 3.34210 410913 6.22780 791286 9.78127 110 416 16.72201 477933 6 325 11519 327810 57313 598071 752 9.2004 1102341 1302100 151929) 100000 214000 3.43960 492114 6,61010 53552 1078049 13.23276 16.08535 1933730 771561 100000 100000 2.15000 220000 3.47250 364000 499337 SO 61023 7.44160 992992 11 06680 1291990 1122169 16584 20.30312 2595868 4.84980 6.68027 8.32271 10 0466 12.75726 15.41571 141975 320300 11 15 07349 19.34135 100001 948717 1 10.60663 12.48756 1641656 1229069 141566 1754814 15.9372 Future Value of Annuity of $1 2.0% 10.01 110 Om 16.64549 11.56029 197713 2014072 21.4950 2295 2021492 260191 22 1211 0 1 110010 369 37.4504 41.10134 4146 46.01145 4576196 73 0994 1 113.20213630754 1653117 1956143 2114822019 2452211 26.21164 23.97 30 317724 3440536 35 973 29.1995 40 5400 501954 511509 5693949 57 27500 6420263 34706 1 1441331 16449219900 11.09 160 15.0N 20.05 25.09 2065458 2131412 2104052 2434928 12.15002 2013313 25 65018 27 27075 29.00167 SO 54.20766 28.9470 32.08365 3415192 8.750 1230 34877 3758107 37.27971 4) 84241 42 58041 7200511 50 98015 55 1170 17.40211 13810855 537 5911 6507509 10593056 1736156 5574971 61.72514 68 39 407 5 36 128 11667 70.74941 78.96923 21181 154700002135596 7205244 91029 15660 133 33387 155 61955 1818101 217930 4718108 105479118 013320203.1912235676854414515111315132771307 30
