Scott Matthew, Inc. issued $100,000 of 14%, 10-year bonds payable on January 1, 2018. The market interest rate at the date of issuance was 12%, and the bonds pay interest semiannually. (Click the icon to view Present Value of $1 table.) 2 (Click the icon to view Present Value of Ordinary Annuity of $1 table.) (Click the icon to view Future Value of $1 table.) Click the icon to view Future Value of Ordinary Annuity of $1 table.) Read the requirements. Requirement 1. How much cash did the company receive upon issuance of the bonds payable? (Round to the nearest dollar.) (Use the factor tables provided with factors rounded to three decimal places. Round all currency amounts to the nearest dollar.) Upon issuance of the bonds payable, the company received $ i Requirements 1. How much cash did the company receive upon issuance of the bonds payable? (Round to the nearest dollar.) 2. Prepare an amortization table for the bond using the effective-interest method, through the first two interest payments. (Round to the nearest dollar.) Journalize the issuance of the bonds on January 1, 2018, and the first and second payments of the semiannual interest amount and amortization of the bonds on June 30, 2018, and December 31, 2018. Explanations are not required. Print Done Present Value of $1 Periods 1% | 2% 3% | 4% | 5% | 6% | 7% | 8% 9% | 10% | 12% | 14% | 15% | 16% | 18% | 20% 10.99010.9800.9710.9620.95210.9430.9350.9260.9170.909|0.8930.8770.870 0.86210.8470.833 10.9800.9610.9430.9250.9070.8900.8730.8570.8420.826|0.7970.769|0.7560.7430.7180.694 10.9710.9420.9150.8890.8640.8400.8160.7940.77210.751|0.71210.675 0.658|0.6410.609|0.579 10.9610.9240.888|0.8550.8230.7920.7630.7350.7080.6830.636|0.592|0.572|0.552|0.5160.482 10.9510.906|0.8630.822|0.7840.7470.7130.6810.6500.6210.567|0.519|0.4970.476|0.4370.402 10.9420.888|0.8370.7900.7460.7050.6660.6300.5960.5640.5070.456|0.432|0.410|0.370|0.335 10.93310.87110.81310.76010.711/0.665/0.623/0.583|0.54710.51310.45210.400/0.376|0.35410.31410.279 10.92310.85310.78910.73110.67710.627/0.58210.540|0.50210.467/0.40410.35110.327/0.30510.26610.233 10.914/0.83710.766lo.70310.64510.59210.54410.500lo.460|o.42410.36110.308|o.28410.26310.225/0.194 10.905/0.820/0.74410.676lo.614/0.55810.50810.46310.42210.38610.32210.27010.24710.22710.1910.162 10.896lo.80410.72210.650/0.585/0.52710.475/0.42910.38810.350/0.28710.23710.215/0.19510.16210.135 10.88710.78810.7010.62510.55710.49710.44410.39710.356lo.319/0.25710.20810.18710.16810.13710.112 0.87910.77310.68110.60110.530/0.469lo.41510.36810.32610.290|o.229|0.18210.16310.14510.116|o.093 10.8700.75810.6610.577/0.50510.44210.38810.34010.29910.26310.20510.16010.14110.12510.09910.078 10.86110.74310.64210.55510.48110.41710.36210.31510.27510.23910.183/0.14010.12310.10810.08410.065 16 10.85310.72810.62310.53410.45810.3940.33910.29210.25210.218|o.163 0.12310.107 0.0930.07110.054 234567890HQB4bBHB9%a%84ww 10.84410.714/0.60510.51310.43610.37110.31710.270/0.2310.198|0.14610.108|0.09310.080/0.06010.045 10.83610.700|0.58710.49410.416lo.350/0.296lo.250lo.21210.180/0.13010.09510.08110.0690.05110.038 19 0.82810.68610.570/0.47510.39610.331/0.27710.23210.194/0.16410.11610.08310.07010.06010.04310.031 10.82010.673|0.5540.456|0.377|0.31210.2580.21510.1780.149|0.104|0.0730.0610.0510.0370.026 |o.8110.66010.5380.439|0.3590.2940.2420.199|0.1640.135|0.0930.064 0.0530.044 0.031 0.022 0.80310.647|0.52210.42210.34210.27810.2260.1840.15010.1230.0830.0560.046|0.0380.026|0.018 23 0.795 0.63410.50710.40610.32610.26210.2110.17010.13810.11210.074 0.049 0.040|0.033 0.02210.015 10.7880.6220.4920.3900.31010.2470.1970.1580.1260.10210.066|0.043 0.035 0.028|0.019|0.013 25 0.78010.61010.47810.37510.295 0.23310.18410.146|0.11610.09210.059 0.038 0.030 0.024 0.016|0.010 o.77210.5980.464 0.36110.2810.22010.1720.135 0.1060.0840.05310.03310.026|o.0210.0140.009 27 0.7640.58610.45010.34710.2680.20710.16110.1250.0980.0760.047 0.029 0.02310.018 0.011 0.007 10.7570.5740.4370.33310.2550.1960.150|0.116|0.0900.069|0.042|0.026|0.0200.016|0.0100.006 10.749|0.5630.4240.3210.2430.1850.1410.1070.0820.0630.0370.02210.017 0.0140.008|0.005 lo.74210.5520.4120.3080.2310.1740.1310.0990.0750.0570.0330.0200.015|0.012|0.007|0.004 10.67210.45310.30710.20810.14210.0970.06710.046|o.03210.022 0.011 0.005 0.004 0.003 0.001 0.001 50 10.60810.37210.22810.14110.08710.05410.03410.02110.01310.009 0.003 0.001 0.00 0.001| 3 sovo AWN Present Value of Ordinary Annuity of $1 Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 12% 14% 15% 16% 18% 20% 0.990 0.980 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.9090.8930.8770.870|0.8620.8470.833 1.970 1.942 1.913 1.886 1.859 1.8331.808 1.783 1.759 1.736 1.6901.6471.6261.6051.566 1.528 2.577 2.531 2.487/2.4022.322|2.283/2.246/2.174/2.106 3.902 3.808 3.7173.630 3.546 3.465 3.3873.3123.240 3.1703.0372.9142.8552.798/2.6902.589 4.853 4.452 4.329 4.212 4.100 3.9933.890 3.791 3.605 3.433|3.352 3.2743.127 2.991 5.795 5.601 5.417 5.242 5.076 4.917 4.767 |4.623 4.486 4.355 4.1113.8893.784/3.6853.498|3.326 5.2065.033 4.868|4.5644.288|4.160|4.039[3.812|3.605 7.652 7.3257.020 6.733 6.463 6.210 5.971 5.747 5.535 5.3354.968|4.639|4.4874.3444.078|3.837 8.566 8.162 7.786 7.435 7.108 6.802 6.247 5.995 5.7595.3284.946|4.772|4.607|4.303|4.031 9.471 8.983 8.530 8.111 7.722 7.360 | 7.0246.710 6.418 6.145|5.6505.216|5.0194.833|4.494|4.192 10.368 9.787 9.253 8.760 8.306 7.887 7.499 7.139 6.805 6.495 5.938 5.4535.234|5.0294.656 4.327 12 11.255 10.575 9.9549.3858.863 8.3847.9437.5367.161 6.8146.1945.6605.4215.1974.7934.439 13 12.134 11.348 10.6359.9869.394 8.853 8.358 7.904 7.487 7.1036.4245.8425.583|5.3424.9104.533 13.00412.106 11.296 10.563 9.899 9.295 8.745 8.2447.786 7.367|6.628|6.0025.7245.468|5.008|4.611 13.865 12.849 11.938 11.118 10.380 9.712 9.108 8.559 8.061 7.6066.811 6.142 5.8475.575 5.092 4.675 14.718 13.578 12.561 11.652 10.838 10.106 9.447 8.851 8.313 7.8246.9746.2655.9545.6695.1624.730 17 15.562 14.292 13.166 12.166.11.274 10.477 9.763 9.122 8.544 8.0227.1206.373/6.0475.749 5.222 4.775 16.398 14.992 13.754 12.659 11.690 10.828 10.059 9.372 8.756 8.2017.250 6.467/6.12815.818|5.2734.812 |17.226|15.678|14.32413.134|12.08511.158|10.336 9.604 8.950 18.365|7.3666.5506.198/5.8775.316|4.844 18.046 16.351 14.877 13.590 12.462 11.470 10.594 9.818 9.129 8.5147.4696.6236.2595.9295.3534.870 21 18.857 17.01115.415 14.029 12.82111.764 10.836 10.017 9.292 8.6497.5626.6876.3125.9735.3844.891 19.660 17.658 15.937|14.451 13.163 12.042 11.061 10.2019.442 8.772 7.6456.74316.3596.0115.410 4.909 20.456 18.292 16.444 14.857 13.489 12.303 11.272 10.371 9.580 8.8837.7186.7926.3996.0445.432 4.925 121.24318.914 16.936 15.247 13.799 12.550 11.469 10.529 9.707 8.985 7.7846.8356.4346.0735.451 4.937 22.02319.523 17.41315.622 14.094 12.783 11.654 10.675 9.8239.077 7.8436.8736.4646.097 5.467 4.948 22.795/20.121 17.877 15.98314.37513.003 11.826 10.810 9.929 9.161 7.8966.9066.4916.118 5.480 4.956 23.560 20.707 18.327 16.330 14.643 13.211 11.987 10.935 10.027 9.237 7.9436.9356.5146.1365.492 4.964 24.316 21.28118.764 16.663 14.898 13.406 12.137 11.051 10.116 9.307 7.9846.9616.534 6.152 5.502 4.970 29 25.066/21.844 19.188 16.984 15.141 13.591 12.278 11.158 10.198|9.3708.0226.9836.5516.166|5.5104.975 25.808|22.39619.600 17.292 15.372 13.765 12.409 11.258 10.2749.4278.0557.0036.5666.1775.517 4.979 40 32.83527.35523.11519.793 17.159 15.04613.332 11.92510.7579.77918.244/7.1056.6426.233|5.5484.997 50 39.196|31.42425.730 21.482 18.256 15.762 13.801|12.23310.9629.915 8.304 7.1336.6616.246|5.5544.999 594|3.106.14. 226|4.6520 Future Value of $1 Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 12% 14% 15% 1.010 1.020 1.030 1.040 1.050 1.060 1.070 1.080 1.090 1.100 1.120 1.140 1.150 1.020 1.040 1.061 1.082 1.103 1.124 1.145 1.166 1.1881.210 1.254 1.300 1.323 1.030 1.061 1.093 1.125 1.158 1.191 1.225 1.260 1.295 1.331 1.405 1.482 1.521 4 1.041 1.082 1.126 1.170 1.216 1.262 1.311 1.360 1.412 1.464 1.574 1.689 1.749 1.051 1.104 1.159 1.217 1.276 1.338 1.403 1.469 1.539 1.611 1.762 1.925 2.011 1.0621.126 1.194 1.265 1.340 1.4191.501 1.587 1.677 1.772 1.9742.1952.313 1.072 1.149 1.230 1.316 1.407 1.504 1.606 1.714 1.828 1.949 2.211 2.502 2.660 |1.083|1.172|1.2671.369|1.477|1.594|1.718|1.851|1.993|2.1442.4762.853|3.059 1.094 1.195 1.305 1.423 1.551 1.689 1.838 1.999 2.172 2.358 2.773 3.252 3.518 1.105 1.219 1.344 1.480 1.629 1.791 1.967 2.159 2.367 2.594 3.106 3.707 4.046 1.116 1.243 1.384 1.539 1.710 1.8982.1052.332 2.580 2.853|3.479 4.226 4.652 12 1.1271.268 1.4261.601 1.7962.0122.2522.518 2.813|3.138|3.896 4.818 5.350 1.138 1.294 1.469 1.665 1.886 2.1332.410 2.720 3.066 3.452 4.363 5.492 6.153 1.149 1.319 1.513 1.732 1.980|2.2612.5792.937 3.342 3.798 4.8876.261 7.076 1.161 1.346 1.558 1.801 2.079 2.397 2.759 3.172 3.642 4.177 5.474 7.138 8.137 16 1.1731.3731.6051.8732.1832.5402.9523.426 3.970 4.5956.130 8.137 9.358 1.184 1.400 1.653 1.948|2.2922.693|3.159 3.700 4.328|5.054 6.8669.276 10.76 1.1961.428 1.702 2.0262.407 2.854 3.380 3.996 4.717 5.560 7.690 10.58 12.38 [1.208 1.457 1.754 2.107 2.5273.0263.6174.316 5.142 6.116 8.613 12.0614.23 20 1.2201.4861.806 2.191 2.6533.2073.870|4.661 5.6046.727|9.646 13.74 16.37 1.232 1.5161.860 2.279 2.786 3.400 4.1415.034 6.109 7.400 10.80 15.67 18.82 1.2451.546 1.916 2.370 2.925 3.604 4.430 5.437 6.659 8.140 12.10 17.86 21.64 1.257 1.577 1.974 2.465 3.072 3.820 4.741 5.871 7.258 8.954 13.55 20.36 24.89 1.270 1.6082.0332.5633.225 4.049 5.072 6.341 7.9119.85015.18 23.21 28.63 1.282 1.6412.0942.6663.3864.2925.4276.848 8.623 10.83 17.00 26.46 32.92 26 1.295 1.673|2.1572.772|3.556 4.5495.8077.3969.399 11.92 19.04 30.1737 27 1.308 1.7072.2212.883|3.7334.8226.214 7.988 10.25 13.11 21.32 34.39 1.321 1.7412.288|2.999 3.920 5.1126.6498.627 11.17 14.4223.8839.20 50.07 1.335 1.7762.357 3.119 4.1165.418 7.1149.317 12.17 15.86 26.75 44.69 57.58 1.348 1.811 2.427 3.243 4.322 5.743 7.612 10.06 13.27 17.45 29.96 50.95 66.21 1.489 2.208|3.2624.801 7.040 10.29 14.9721.72 31.41 45.26 93.05188.9267.9 1.645|2.6924.384 7.107 11.47 18.4229.46|46.90 74.36 117.4 289.0 700.2|1,084 SE35 Future Value of Ordinary Annuity of $1 Periods 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 12% 14% 15% 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 2.010 2.020 2.030 2.040 2.050 2.060 2.070 2.080 2.090 2.100 2.120 2.140 2.150 3.030 3.060 3.091 3.122 3.153|3.184 3.215 3.246|3.278 3.310|3.374 3.440 3.473 4 4.0604.122 4.1844.246 4.3104.375 4.440 4.5064.573 4.641 4.7794.921 4.993 5.1015.2045.3095.4165.5265.637 5.751 5.8675.985 6.1056.353 6.6106.742 6 16.1526.308 6.468|6.63316.8026.975 7.1537.336|7.5237.7168.1158.536 8.754 7.214 7.434 7.662 7.898 8.142 8.394 8.654 8.9239.2009.487 10.09 10.73 11.07 8 8.2868.5838.8929.2149.5499.897 10.260 10.64|11.03 11.44 12.30 13.23 13.73 9.369 9.755 10.16 10.58 11.03 11.49 11.98 12.49 13.02 13.58 14.78 16.09 16.79 10 10.46 10.95 11.46 12.01 12.58 13.18 13.82 14.49 15.1915.94 17.55 19.34 20.30 11.57 12.17 12.81 13.49 14.21 14.97 15.78 16.65 17.56 18.53 20.65 23.04 24.35 12 12.6813.41 14.1915.03 15.9216.87 17.89 18.9820.14 21.38 24.1327.27 29.00 13.81 14.68 15.62 16.63 17.71 18.88 20.14 21.50 22.95 24.52 28.03 32.09 34.35 14 14.9515.97 17.0918.2919.6021.02 22.55 24.2126.02 27.98 32.39 37.58 40.50 16.10 17.29 18.60 20.02 21.58|23.28 25.13 27.15 29.36 31.77 37.28 43.84 47.58 17.2618.64 20.16 21.8223.6625.67 27.89 30.32 33.00 35.95 42.75 50.98 55.72 18.43|20.01 21.7623.70|25.84 28.21 30.84 33.75 36.97 40.5448.8859.12 65.08 19.61 21.41 23.41 25.65 28.13 30.91 34.00 37.45 41.30 45.60 55.75 68.39 75.84 20.81 22.84 25.12 27.67 30.54 33.76 37.38 41.45 46.02 51.1663.44 78.9788.21 20 22.0224.30|26.87|29.78|33.07 36.79 41.00 45.76 51.16 57.28|72.05 91.02 102.4 23.24 25.78|28.68 31.97 35.72 39.99 44.87 50.42 56.76 64.00 81.70 104.8 118.8 22 24.4727.30 30.54 34.2538.51 43.39 49.01 55.46|62.87 71.40 92.50 120.4 137.6 25.72 28.85 32.45 36.62 41.43 47.00 53.44 60.89 69.53 79.54 104.6 138.3 159.3 26.97 30.42 34.43 39.08 44.50 50.82 58.18 66.76 76.79 88.50 118.2 158.7 184.2 28.24 32.03 36.46 41.65 47.73 54.86 63.25 73.11 84.70 98.35 133.3 181.9 212.8 |29.53|33.67|38.55 44.31 51.11 59.16 68.68 79.95 93.32 109.2 150.3 208.3245.7 30.82 35.34 40.71 47.08 54.67 63.71 74.48 87.35 102.7 121.1 169.4 238.5 283.6 32.13 37.05 42.93 49.97 58.40 68.53 80.70 95.34 113.0 134.2 190.7 272.9 327.1 33.45 38.79 45.22 52.97 62.32 73.64 87.35 104.0 124.1 148.6 214.6 312.1 377.2 34.78 40.57 47.58 56.08 66.44 79.06 94.46 113.3 136.3164.5 241.3 356.8434.7 40 48.8960.4075.4095.03 120.8 154.8 199.6 259.1 337.9442.6767.11,342 164.46 84.58 112.8 152.7 209.3290.3 406.5 573.8 815.1 1,164 2,400 4,9957,218