Sav Park Corporation is planning to issue bonds with a face value of $2,800,000 and a coupon rate of 7 percent. The bonds mature in 10 years and pay interest semiannually every June 30 and December 31. All of the bonds were sold on January 1 of this year. Park uses the effective-interest amortization method and also uses a premium account. Assume an annual market rate of interest of 6.0 percent EV of $1. PV of $1. FVA of $1, and PVA of S1) (Use the appropriate factor(s) from the tables provided) Required: 1.82. Prepare the journal entry to record the issuance of the bonds and the interest payment on June 30 of this year 3. How will Park present its bonds on its June 30 balance sheet? Complete this question by entering your answers in the tabs below. Reg 1 and 2 Reg 3 How will Park present its bonds on its June 30 balance sheet? (Round your final answer to whole dollars.) PARK CORPORATION Balance Sheet (Partial) At June 30 Long-term liabilities 0 Reg1 and 2 NOT 3.75 619 En 7. 10000 OSCIO 9000 TO 100 102000 1.000 106121 100 1.10400 113610 1.1400 1.17166 12 10110 107641 1.15677 1150 10210 124710 129 134747 131201 1.44504 TO 113300 18115 1203 120 10923 1.12551 1.1997 1.10 122981 12477 130473 1.34392 12 4010 1070 150073 ECOS 165 142331 14034 1911 14540 15121 1210 SI STS Future Value of $1 Periode 1.ON 1 101000 2 102010 3 LO 4 104000 5 105101 6 1.00152 7 1.07214 8 108286 9 1.000 10 1.10462 Future Value of $1 Periode 1.0% 11 1.11567 12 1.12603 10 LO 14 1.14947 15 1.16097 16 1.17250 13 1.1300 18 1.19615 19 1.20011 20 1.22019 25 128243 30 1.34785 Future Value of $1 Periode 8.ON 2.0 3.0 3.755 60 7. 71034 21045 15045 160103 SO 173168 180054 SOS 160 1.71700 2. 1.24337 1.26824 1.29361 131948 1.34507 137279 140024 1.42825 145681 1.48595 164061 1.81134 1.38423 14250 1485) 151259 1.55797 160471 1.45285 1.2020 1351 1.30611 2.08378 24072 1923 155545 161370 1.6700 173709 1.0223 1.3681 1993 201264 208815 251017 201741 201220 2012 2.2000 2.654 254 20793 212 229202 100 202502 2.10 219112 25654 120340 14630 20290 2.11529 220519 25 250 1000 3.2014 270 11 2007 1.456 2014 55 2.ON 10.0 11.05 12.05 13.09 116000 15000 2000 154 ti 2000 2013 10000 1110 1.29503 1.41150 15302 167710 122304 199254 2.17189 2.36736 L13000 12100 1.462 163047 13444 200185 24 1.10000 21000 1.33100 145410 1.61051 1.77196 154872 2.10 2.575 2.9374 111000 1.21210 136763 151307 163506 167041 201610 2.30454 255804 2012 112000 125440 14033 157352 176234 32 2.21063 2475 277300 210505 2013 1160 OSE 100404 2525 325195 10722 SEE 2570 40 132 1 100000 2 LI 3 127973 4 136049 5 6 1067 7 1.1962 8 1503 9 10 2.15090 Future Value of $1 Paris LON 231144 12 2.56817 2.712 14 2.91719 15 16 1.42554 TI 310002 12 19 431510 con 20 6M 9.0% TOON 11.0N NOT 13.0N ST ROYE 0645 SEOSES 1255 SPORT OSE 2012 1304 1,45727 1.79750 17735 45007 5.0546 555992 555 SENE 256013 201204 3650 234173 16440 397031 43163 471713 5.14166 60441 LG 1320 737571 35 1044 45 531009 SOS 654955 2.26334 80221 1 VISAS 229730 S47351 6130 6364 7. 25 S. 105751 22111 . 58.31115 7033 10 R02427 1010 112200 21 23054 711500 1623177 67270 10.83471 SHI 73511 364529 17.00000 2016 2013 pixels Present Value of $1 Perlede 1.ON 2.0 3.8 NO 7.08 3.0 0.97001 0.94260 091514 0.950 6.5230 0.2013 COLOD PSD 04 000 UD 0.0190 0.900 0.86117 0.94232 0.92325 0.90573 088797 087056 0.85349 0.83676 0.82035 0.000 OS GOLD 7031 0.16261 0834 081300 0.73941 01642 0.74403 0. 0.0011 0.77203 01010 071797 069202 . 081212 7900 0.105 . WD SOLO 0107 0704 . 0.0741 0.99150 a. LONSO SH 0.66151 0.600 SCHOS 4 7.04 60 052672 CI 0.5495 062460 0.0057 057 a. 0.47508 0.4 0.450 050212 050507 2.0 0.00026 0.7349 077303 0.75788 0.74301 0.72845 071416 0.70016 0.68643 0.67297 0.60953 0 55207 GA 0.4230 041727 0.72242 0.701.30 O.GROSS 0.66112 0.54185 0.62317 0.60502 0.58739 0.57029 0.55358 0.47761 0.41199 0.66701 064200 061966 0.59726 0.57568 55487 0.53481 0.51548 0.49505 0.47889 23 0.33140 050542 05139 0.65611 03036 031657 0295 051091 651337 0.49350 0.004 0.450 0.37512 2002 0.33051 0.47275 0.454 0.0499 0.3502 O. 1 0.99010 2 0.98030 3 097059 4 O. 5 0.95140 6 0.94205 7 0.93272 0.92340 9 0.9104 10 090529 Present Value of $1 Periods 1.05 11 0.89632 12 0.88745 0.07865 14 0.86996 15 0.86135 16 0.85282 17 0.84630 0.83602 19 0.82774 20 0.01954 25 0.77972 20 0.74192 Present Value of $1 Periods 1.0 1 052590 2 0.85734 0.79.383 4 0.73500 5 0.66058 6 0.63017 7 0.56349 8 0.54027 9 0.10025 10 0.46319 Present Value of 51 Periode 8.0 11 0.42888 12 0.35711 1) 0.35770 14 0.3404 15 031524 16 0.29189 17 027027 18 0.25095 0.23133 20 2149 25 0.14500 0.39573 . 0.250 02130 0.23300 BOS 9.03 10.05 11.0N 12.05 160 18 10 87719 0.75547 Q.7 0.75614 5780 12.05 0.86 078315 0.0005 0613 0507 0.9170 0.84168 077218 0.70143 064993 5127 054703 050187 0.46043 0.42241 0.90909 0.82645 0.75131 0.68301 0.62092 0.56447 O.S1316 G46631 0,42410 0.38554 0.57175 0.90090 001162 073110 0.65 58345 053464 0.48166 0.43393 0.79092 0.89206 0.79719 0.71178 0.63552 056740 0.50663 0.45235 0.58208 051937 0.55 0000 064000 051200 0.00 2.327 0314 0.42508 031616 0.03333 0.37594 1290 3340 0.27900 023357 11 0.16151 35056 0.30751 0.2014 6061 0.32197 ON 0.13402 0.10737 10.05 11.0 DON 034753 0.3593 0.32618 0.28740 OGSOD 36070 0.23071 020410 0.2015 0.13459 0:11216 003346 0.07 1500 095045 0.31863 0.2016 0.26333 023331 021763 0.19784 0.1716 0.16351 01664 009230 0.05731 0.27454 0.25187 o 2010 0.2119 0.1944 0.17 0.11997 0.07511 0.51720 0.2004 025751 0.23199 0 20000 0.182 0.163 0.152 Q.13 0.1103 0.07 0.04 0.05-09 0.22911 0.2012 0.10270 0.1612 0.14564 0004 0,11631 0.10387 0.52 0122 011001 0.00 0.14010 01220 0.10730 0.05 0.002 00720 001719 0.2154 Q.18691 016250 0.14133 0.12209 Q.10 0021 2001 001021 0.06110 0030 201510 003756 0.00130 000000 001000 0.00421 005 000 603518 00215 00022 001001 001441 0.01153 0.00TH 000124 0.00710 KEO 3.0 3. . 7.03 100000 204000 112160 100000 207000 221490 1.00000 2.02000 3.00040 412161 5.20404 630012 7.43428 8.58297 9.75463 10.9972 1.00000 203000 3.09090 418063 5.30914 646841 7.46246 8.29234 10.15911 11.46380 5.4162 100000 203750 211291 42306 5.3930 6.100 783861 913255 10.47503 11.36784 100000 20050 312001 625230 S. 4045 6.6740 7.951 9.2571 10. 12.1422 10000 205000 215250 1013 5.5256 580191 1001 350 11 12.57789 100000 2.000 100 43752 5.61709 697512 4 98576 11.49120 2.15329 5 OL 79129 921423 10 58280 12.00611 1779 Future Value of Annuity of $1 Periods 1.05 1 1.00000 2 201000 3 3.03010 4 406040 $ 5.10101 6 6.15202 7 7.21354 3 328567 9.35853 10.45221 Future Value of Annuity of $1 Periods 1.0 11 11.56683 2 1268250 1 12.30933 H 14.94742 15 16.09690 1725785 18.43044 19-61475 20 81000 20 22.01900 25 28.2020 30 3470409 Future Value of Annuity of $1 Periods 2.05 3.OX 40N 13.6624 15.2009 16.19092 12.60879 14.20599 15.91713 14.97164 16 14 2101507 22.27593 2010 22 50 12.16872 13.41209 14.68033 15.97394 17.29342 18.61929 20.01207 21.41231 22.84056 24.29737 32.03030 40 56000 12.00780 14.19203 15.61770 17.0862 1859091 20.15688 21.76159 23.41444 25.11687 26.07037 6.45025 47.5752 12.31280 1481212 16.36757 17.90135 19.65565 21.39214 23.19497 25.06478 27.00471 23.01739 4027112 53.79924 13.48635 15.02581 16.62604 129191 20.02350 212053 23.69751 25.64541 27.67123 21.77808 41.64591 56.00404 19.500 21 5756 23.6570 25.84017 2821208 22 24.21290 25.24200 2035733 30.56250 0.07640 S84553 37.3756 30.500 3305 41.72710 2755 5451 2010 60.24504 HO 9.05 100% 12. 13.0 15.0 25. 100000 2.14000 100000 2.15000 347250 100000 225000 201250 1.00000 200000 3.27810 4.57313 5.98471 752333 9.20043 11.02547 13.02104 1 1.00000 2 2.00000 3 3.24640 6 4.50611 5 5. 7.33593 7 8.92200 10.6243 9 12.48714 90 Future Value of Annuity of $1 Periods 100000 210000 3.31000 464100 610510 771561 9.48717 11.45 13.5794 15.9374 1.00000 2.11000 3.34210 4.70973 6.22700 7.91286 8.70327 11.050 14.16397 16.72201 1.00000 2.12000 3.37440 4.77933 6.95285 3.11519 10.0001 12.29969 14.77566 17.54874 100000 2.2000 3.6-4000 53000 2.44150 100000 213000 3.40690 4340 6.43027 32271 10.40466 12.75726 15.41571 10.41975 COLORE 1 661010 252552 10.73049 1321270 16.00 133730 8.75314 1L06 172 16854 20.10372 1291900 16.49900 2070 15.07349 19.54105 25.09232 10.03 12.05 11.09 NO 15.0% 20.0 11 23.08 12.1500 29.00167 345192 56619 520706 14 15 16.64549 1897713 21.450 2421412 27.15211 30.0424 317023 3749014 1750029 20.10072 22.9530 26.01919 2936002 31.00340 597320 41 0134 46.01846 51.10012 1410000 13610154 HEROS OR ITORS * 11.09 18.53 2271319 26 21164 0092 34.4056 391805 4450054 50.39594 56.9749 420080 11441131 19902083 1253117 21.30421 2452271 27.97498 317724 3594973 6054470 455317 51150 57.27500 98 3008 1402 2065456 24.13313 2002911 22.1900 37 27971 0.75328 42 55,74971 20142 25.65018 29.90470 3433271 40.41746 46.67173 517300 61.72514 7074941 30. 155 61950 293.19922 23.04052 27.27075 22 37 54107 34241 SOOS 58 110 07 76923 1033 tat7003 IS 171 10 19 20 25 30 5571 6507509 75335 0021181 1024435 53192 7203511 74013 105.9.2016 1211667 1544000 TRO 4791100 7205244 7310 11828321 15479110 SISIERE VAL.jpg 1,008x1220 pixels 3.0 EN 7.03 COMO 2.72125 2.000 st 04 13309 267301 2.46511 212 491722 18 2.76198 3.000 07 519974 S. 6.66378 7.35135 801009 10030 40 SOS 5.763 646221 7.10702 7.7217 6.3035 50160 700 70254 3.ON 6.09 7.ON 7.8367 7.920 35705 7640 10791 Present Value of Annuity of $1 Periods 2.05 3.0 3.15 6. 1 0.00010 0.9803 0.97087 2 0.9038 0.90154 1.97040 1.1150 1.01347 11287 2.94090 11 2.80388 2.02061 2.78831 3.20197 2.7750 3.8077 271710 26510 5 1620 415343 471346 457921 4402 6 5.79548 44512 56014) 5.41719 7 528502 6.72819 524214 647199 623028 6.05790 6.00205 8 7.65158 7.32540 701909 680200 9 8.56602 6.73274 8.16224 7.78611 7.52077 10 9.47130 PAS 8.98250 351030 21779 811090 Present Value Annuity of $1 Periods os 2.0% 3.0% 3.75 4.03 11 10.36763 9.78685 3.25262 287979 3.76048 12 11.25508 10.57534 9.52269 930507 13 12. 13374 11.34837 10.63496 10.14235 9.98565 14 13.00370 12.10625 11.29607 10.73962 10 56312 15 13.35SOS 1284926 11.93794 1131530 11110 16 14.71787 1357771 12.56110 1187017 1165230 17 15.56225 1429187 13.16612 1240498 12.16567 18 16.35827 14.99203 13.75351 12.92046 1265930 19 1722601 15.57746 1432380 1241731 12.1314 20 18.01555 16.35143 14.87747 13.89620 1359039 25 2202316 19,52346 17.41315 16.04.120 15.62208 30 25.80771 22 29546 19.60044 17.82925 17.29200 Present Value of Annuity of $1 Perioda 0.0% 9.0% 10.03 11.09 12.0N 13,0 1 0.92593 0.91743 0.900 0.0090 0.89286 0.85496 2 170326 1.75911 1.73554 1.71252 169005 166810 2 257710 250129 248685 2.44371 2/40182 236115 4 231213 323972 1697 7.10205 3.03735 297447 5 192271 3.79079 3. 3.6047 3.51723 4.62230 440992 435526 420014 4.11141 399755 7 5.20617 5,03295 436842 4.21220 4.56376 442261 8 5.74664 5.3393 5.16612 1264 4.70022 9 6.2009 5.99525 579002 5.53105 532025 5.13166 10 6.71008 6.4176 6.14457 5.92 5.65022 5.42624 Present Value of Annuity of 51 Periode 3.0% 10.ON 11.05 12.ON 13.ON 7.13096 680519 6.49508 592770 S6094 12 7.5 MOD 7.16073 6.81369 6.49236 6. 1931 5.91765 13 7.900 748190 7.10136 6.74987 642355 6.12101 14 24424 7.78615 6.90187 662812 610249 15 855948 8.000 740608 7.19087 681086 6.46238 16 A5132 31256 72321 7.37910 69739 660 17 9.12164 8.54763 #02155 7.54079 7.1193 6.72909 18 9371 1.7956) 4.20141 7.7010 7247 19 2011 35452 7.809 73657 6.93757 20 581815 9.1295 51356 796133 74644 700415 25 10.67478 9.88 307704 842174 784314 7.32990 112577 10.275 9.42051 369370 364354 9.25039 9.83251 10.900 10.92652 11.44031 11.93315 12.405/10 1235930 13.29407 15.21734 16.77902 8.30641 1625 9.39557 9.24 10.3766 1023777 11 27407 11.68959 1200532 12.46221 1409394 15.37245 3526 9.29490 9.71225 10.100 0672 10000 11.15812 11.4 12.78335 13.75400 TO OSSOS 10:35 10:50 12.40904 20.05 15.0 0.000 2.28323 14.05 0.87719 154666 2.12163 2.91321 3.43308 3.18867 4.2000 663586 4.637 521092 15277 21054 2.56873 298061 0.00000 14000 95200 2.3160 262920 335210 2.7844 416042 440732 477150 S017 360459 12116 403097 49 3.16114 2.3221 2.400 157050 140N 18.0 25.0% 4.4922 66029 SH 600203 614217 6.26506 612 646742 65037 662113 6.8729) 7.00766 523371 5.4.2002 558315 5.724 34737 5.95423 6.00710 6.12791 1923 461057 46754 4794 07463 481219 40350 16440 272512 37010 122400 15 3.58741 170993 3.9274 102 1951 3.640 1.99505 4.97094