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Requirements 1. Compute the proceeds from issuing the debentures. 2. By using the balance sheet equation format, prepare an analysis of this bond transaction. Show entries for the issuer concerning (a) issuance, (b) first semiannual interest payment, and (c) payment of maturity value. 3. Show the corresponding journal entries for (a), (b), and (c) in requirement 2. 4. Show how the bond-related accounts would appear on the balance sheets as of January 1, 20X0 and July 1, 20X0. Assume Tulsa District has already recorded the semiannual interest payment and amortization due on the balance sheet dates. On January 1, 20X0, Tulsa District issued $9.8 million of 5-year, 10% debentures. Interest is paid semi-annually. The market interest rate at issuance was 14%. (Click the icon to view the Present Value of $1 table.) (Click the icon to view the Future Value of $1 table.) Click the icon to view the Present Value of Ordinary Annuity of $1 table.) Read the requirements. Requirement 1. Compute the proceeds from issuing the debentures. (Enter amounts in dollars instead of In millions. Use factor amounts rounded to four decimal places. Round your answers to the nearest whole dollar.) Interest payments Maturity payment Proceeds Requirement 2. By using the balance sheet equation format, prepare an analysis of this bond transaction Show entries for the issuer concerning (a) issuance, (b) first semiannual interest payment, and (c) payment of maturity value. (Abbreviation used: RE = Retained Earnings. Round your answers to the nearest whole dollar. Use parentheses or a minus sign to show a decrease in an accounting equation component and leave any unused cells blank.) Assets RE: Liabilities + Stockholders' Equity Discount Premium on Bonds Payable Payable Bonds On Bonds Interest Cash = Payable Expense (a) (b) (c) Requirement 3. Show the corresponding joumal entries for (a), (b), and (c) in requirement 2. Begin by preparing the journal entry for (a) issuance. (Record debits first, then credits. Explanations are not required. Enter amounts in dollars instead of in millions.) Accounts Debit Credit (a) Next prepare the journal entry for (b) the first semiannual interest payment. Accounts Debit Credit (b) Now prepare the journal entry for (c) the payment of maturity value. Accounts Debit Credit (c) Requirement 4. Show how the bond-related accounts would appear on the balance sheets as of January 1, 20X0 and July 1, 20X0. Assume Tulsa District has already recorded the semiannual interest payment and amortization due on the balance sheet dates. January 1, 20X0 July 1, 20X0 Bonds payable Net liability - Present value of $1 Present Value of $1 PV = 1 (1 + 1)" 3% 3 4% 5% 6% 7% 8% 10% 12% 14% 16% 18% 20% 22% 24% 25% Periods 1 .9091 .8264 2 3 4 5 5 6 7 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 .9709 .9426 .9151 .8885 .8626 .8375 .8131 .7894 .7664 .7441 .7224 .7014 .6810 .6611 .6419 .6232 .6050 .5874 .5703 .5537 .5375 .5219 .5067 .4919 .9615 .9524 .9434 .9246 .9070 .8900 .8890 .8638 .8396 .8548 .8227 .7921 .8219 .7835 .7473 .7903 .7462 .7050 .7599 .7107 .6651 .7307 .6768 .6274 .7026 .6446 .5919 .6756 .6139 .5584 .6496 .5847 .5268 .6246 .5568 4970 .6006 .5303 .4688 .5775 .5051 .4423 .5553 .4810 .4173 .5339 .4581 .3936 5134 .4363 .3714 .4936 4155 .3503 ,4746 .3957 3305 4564 .3769 3118 .4388 .3589 2942 4220 3418 .2775 .4057 .3256 .2618 3901 3101 2470 .9346 .9259 .8734 .8573 .8163 .7938 .7629 .7350 .7130 .6806 .6663 .6302 .6227 .5835 .5820 .5403 .5439 .5002 .5083 .4632 .4751 4289 .4440 .3971 .4150 .3677 .3878 .3405 .3624 .3152 .3387 .2919 .3166 .2703 .2959 .2502 .2765 .2317 .2584 2145 .2415 .1987 .2257 .1839 .2109 .1703 .1971 1577 .7513 .6830 .6209 .5645 .5132 .4665 .4241 .3855 .3505 .3186 2897 .2633 .2394 .2176 .1978 .1799 .1635 .1486 .1351 .1228 .1117 .1015 .8929 .7972 .7118 .6355 .5674 .5066 .4523 .4039 3606 .3220 .2875 2567 .2292 .2046 .1827 .1631 .1456 .1300 .1161 .1037 .0926 .0826 .0738 .0659 .8772 .7695 .6750 .5921 .5194 .4556 .3996 .3506 .3075 .2697 .2366 .2076 .1821 .1597 .1401 .1229 .1078 .0946 .0829 .0728 .0638 .0560 .0491 .0431 .8621 .7432 .6407 .5523 4761 4104 .3538 .3050 .2630 .2267 .1954 .1685 .1452 .1252 .1079 .0930 .0802 .0691 .0596 .0514 .0443 .0382 .0329 .0284 .8475 .7182 .6086 .5158 .4371 .3704 .3139 .2660 .2255 .1911 .1619 .1372 .1163 .0985 .0835 .0708 .0600 .0508 .0431 .0365 .0309 .0262 .0222 .0188 .8333 .6944 .5787 .4823 .4019 .3349 .2791 .2326 .1938 .1615 1346 .1122 .0935 .0779 .0649 .0541 .0451 .0376 .0313 .0261 .0217 .0181 .0151 .0126 .8197 .8065 .8000 .6719 .6504 .6400 .5507 .5245 .5120 .4514 .4230 .4096 .3700 .3411 .3277 .3033 2751 .2621 .2486 .2218 .2097 .2038 .1789 .1678 .1670 .1443 .1342 .1369 .1164 .1074 .1122 .0938 .0859 .0920 .0757 .0687 .0754 .0610 .0550 .0618 .0492 .0440 .0507 .0397 .0352 .0415 .0320 .0281 .0340 .0225 .0279 .0208 .0180 .0229 .0168 .0144 .0187 .0135 .0115 .0154 .0109 .0092 .0126 .0088 .0074 .0103 .0071 .0059 .0085 .0057.0047 .0258 Future value of $1 Future Value of $1 8% 18% 20% 22% % 24% 25% FV = (1 + 1)" Periods 3% 4% 5 5% 6% 7% 8 10% 12% 14% 16% % 1 1.0300 1.0400 1.0500 1.0600 1.0700 1.0800 1.1000 1.1200 1.1400 1.1600 2 1.0609 1.0816 1.1025 1.1236 1.1449 1.1664 1.2100 1.2544 1.2996 1.3456 3 1.0927 1.1249 1.1576 1.1910 1.2250 1.2597 1.3310 1.4049 1.4815 1.5609 4 1.1255 1.1699 1.2155 1.2625 1.3108 1.3605 1.4641 1.5735 1.6890 1.8106 5 5 1.1593 1.2167 1.2763 1.3382 1.4026 1.4693 1.6105 1.7623 1.9254 2.1003 6 1.1941 1.2653 1.3401 1.4185 1.5007 1.5869 1.7716 1.9738 2.1950 2.4364 7 7 1.2299 1.3159 1.4071 1.5036 1.6058 1.7138 1.9487 2.2107 2.5023 2.8262 8 1.2668 1.3686 1.4775 1.5938 1.7182 1.8509 2.1436 2.4760 2.8526 3.2784 9 1.3048 1.4233 1.5513 1.6895 1.8385 1.9990 2.3579 2.7731 3.2519 3.8030 10 1.3439 1.4802 1.6289 1.7908 1.9672 2.1589 2.5937 3.1058 3.7072 4.4114 11 1.3842 1.5395 1.7103 1.8983 2.1049 2.3316 2.8531 3.4785 4.2262 5.1173 12 1.4258 1.6010 1.7959 2.0122 2.2522 2.5182 3.1384 3.8960 4.8179 5.9360 13 1.4685 1.6651 1.8856 2.1329 2.4098 2.7196 3.4523 4.3635 5.4924 6.8858 14 1.5126 1.7317 1.9799 2.2609 2.5785 2.9372 3.7975 4.8871 6.2613 7.9875 15 1.5580 1.8009 2.0789 2.3966 2.7590 3.1722 4.1772 5.4736 7.1379 9.2655 16 1.6047 1.8730 2.1829 2.5404 2.9522 3.4259 4.5950 6.1304 8.1372 10.7480 17 1.6528 1.9479 2.2920 2.6928 3.1588 3.7000 5.0545 6.8660 9.2765 12.4677 18 1.7024 2.0258 2.4066 2.8543 3.3799 3.9960 5.5599 7.6900 10.5752 14.4625 19 1.7535 2.1068 2.5270 3.0256 3.6165 4.3157 6.1159 8.6128 12.0557 16.7765 20 1.8061 2.1911 2.6533 3.2071 3.8697 4.6610 6.7275 6.7275 9.6463 13.7435 19.4608 21 1.8603 2.2788 2.7860 3.3996 4.1406 5.0338 7.4002 10.8038 15.6676 22.5745 22 1.9161 2.3699 2.9253 3.6035 4.4304 5.4365 8.1403 12.1003 17.8610 26.1864 23 1.9736 2.4647 3.0715 3.8197 4.7405 5.8715 8.9543 13.5523 20.3616 30.3762 1.1800 1.2000 1.2200 1.2400 1.2500 1.3924 1.4400 1.4884 1.5376 1.5625 1.6430 1.7280 1.8158 1.9066 1.9531 1.9388 2.0736 2.2153 2.3642 2.4414 2.2878 2.4883 2.7027 2.9316 3.0518 2.6996 2.9860 3.2973 3.6352 3.8147 3.1855 3.5832 4.0227 4.5077 4.7684 3.7589 4.2998 4.9077 5.5895 5.9605 4.4355 5.1598 5.9874 6.9310 7.4506 5.2338 6.1917 7.3046 8.5944 9.3132 6.1759 7.4301 8.9117 10.6571 11.6415 7.2876 8.9161 10.8722 13.2148 14.5519 8.5994 10.6993 13.2641 16.3863 18.1899 10.1472 12.8392 16.1822 20.3191 22.7374 11.9737 15.4070 19.7423 25.1956 28.4217 14.1290 18.4884 24.0856 31.2426 35.5271 16.6722 22.1861 29.3844 38.7408 44.4089 19.6733 26.6233 35.8490 48.0386 55.5112 23.2144 31.9480 43.7358 59.5679 69.3889 27.3930 38.3376 53.3576 73.8641 86.7362 32.3238 46.0051 65.0963 91.5915 108.4202 38.1421 55.2061 79.4175 113.5735 135.5253 45.0076 66.2474 96.8894 140.8312 169.4066 Present value of ordinary annuity of $1 Present Value of Ordinary Annuity of 51 PVA - 41 - Periods 1 2 3 4 5 5 6 7 8 8 9 10 11 (1 + 1)" 3% 4% 5% 6% 7% 8% 10% 12% 14% 16% 18% 20% 22% 24% 25% .9709 .9615 .9524 .9434 .9346 .9259 .9091 .8929 .8772 .8621 .8475 .8333 .8197 .8065 8000 1.9135 1.8861 1.8594 1.8334 1.8080 1.7833 1.7355 1.7355 1.6901 1.6467 1.6052 1.5656 1.5278 1.4915 1.4915 1.4568 1.4400 2.8286 2.7751 2.7232 2.6730 2.6243 2.5771 2.4869 2.4018 2.3216 2.2459 2.1743 2.1065 2.0422 1.9813 1.9520 3.7171 3.6299 3.5460 3.4651 3.3872 3.3121 3.1699 3.0373 2.9137 2.7982 2.6901 2.5887 2.4936 2.4043 2.3616 4.5797 4.4518 4.3295 4.2124 4.1002 3.9927 3.7908 3.6048 3.4331 3.2743 3.1272 2.9906 2.8636 2.7454 2.6893 5.4172 5.2421 5.0757 4.9173 4.7665 4.6229 4.3553 4.1114 3.8887 3.6847 3.6847 3.4976 3.3255 3.1669 3.0205 2.9514 6.2303 6.0021 5.7864 5.5824 5.3893 5.2064 4.8684 4.5638 4.2883 4.0386 3.8115 3.6046 3.4155 3.2423 3.1611 7.0197 6.7327 6.4632 6.2098 5.9713 5.7466 5.3349 4.9676 4.6389 4.3436 4.0776 3.8372 4.3436 4.0776 3.8372 3.6193 3.4212 3.3289 7.7861 7.4353 7.1078 6.8017 6.5152 6.2469 5.7590 5.3282 4.9464 4.6065 4.3030 4.0310 3.7863 3.5655 3.4631 8.5302 8.1109 7.7217 7.3601 7.0236 6.7101 6.1446 5.6502 5.2161 4.8332 4.4941 4.1925 3.9232 3.6819 3.5705 9.2526 8.7605 8.3064 7.8869 7.4987 7.1390 6.4951 5.9377 5.4527 5.0286 4.6560 4.3271 4.0354 3.7757 3.6564 9.9540 9.3851 8.8633 8.3838 7.9427 7.5361 6.8137 6.8137 6.1944 5.6603 5.1971 4.7932 4.4392 4.1274 3.8514 3.7251 10.6350 9.9856 9.3936 8.8527 8.3577 7.9038 7.1034 6.4235 5.8424 5.3423 4.9095 4.5327 4.2028 3.9124 4.2028 3.9124 3.7801 11.2961 10.5631 9.8986 9.2950 8.7455 8.2442 7.3677 6.6282 6.0021 5.4675 5.0081 4.6106 4.2646 3.9616 3.8241 11.9379 11.1184 10.3797 9.7122 9.1079 8.5595 7.6061 6.8109 6.1422 5.5755 5.0916 4.6755 4.3152 4.0013 3.8593 12.5611 11.6523 10.8378 10.1059 9.4466 8.8514 7.8237 6.9740 6.2651 5.6685 5.1624 4.7296 4.3567 4.0333 3.8874 13.1661 12.1657 11.2741 10.4773 9.7632 9.1216 8.0216 7.1196 6.3729 5.7487 5.7487 5.2223 4.7746 4.3908 4.0591 3.9099 13.7535 12.6593 11.6896 10.8276 10.0591 9.3719 8.2014 7.2497 6.4674 5.8178 5.2732 4.8122 4.4187 4.0799 3.9279 14.3238 13.1339 12.0853 11.1581 10.3356 9.6036 8.3649 7.3658 6.5504 5.8775 5.3162 4.8435 4.4415 4.0967 3.9424 14.8775 13.5903 12.4622 11.4699 10.5940 9.8181 8.5136 7.4694 6.6231 5.9288 5.3527 4.8696 4.4603 4.1103 3.9539 15.4150 14.0292 12.8212 11.7641 10.8355 10.0168 8.6487 7.5620 6.6870 5.9731 5.3837 4.8913 4.4756 4.1212 3.9631 15.9369 14.4511 13.1630 12.0416 11.0612 10.2007 8.7715 7.6446 6.7429 6.0113 5.4099 4.9094 4.4882 4.1300 3.9705 16.4436 14.8568 13.4886 12.3034 11.2722 10.3711 8.8832 7.7184 6.7921 6.0442 5.4321 4.9245 4.9245 4.4985 4.1371 3.9764 16.9355 15.2470 13.7986 12.5504 11.4693 10.5288 8.9847 7.7843 6.8351 6.0726 5.4509 4.9371 4.5070 4.1428 3.9811 12 13 14 15 16 17 18 19 20 21 22 23 24

Question

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Requirements 1. Compute the proceeds from issuing the debentures. 2. By using the balance sheet equation format, prepare an analysis of this bond transaction. Show entries for the issuer concerning (a) issuance, (b) first semiannual interest payment, and (c) payment of maturity value. 3. Show the corresponding journal entries for (a), (b), and (c) in requirement 2. 4. Show how the bond-related accounts would appear on the balance sheets as of January 1, 20X0 and July 1, 20X0. Assume Tulsa District has already recorded the semiannual interest payment and amortization due on the balance sheet dates. On January 1, 20X0, Tulsa District issued $9.8 million of 5-year, 10% debentures. Interest is paid semi-annually. The market interest rate at issuance was 14%. (Click the icon to view the Present Value of $1 table.) (Click the icon to view the Future Value of $1 table.) Click the icon to view the Present Value of Ordinary Annuity of $1 table.) Read the requirements. Requirement 1. Compute the proceeds from issuing the debentures. (Enter amounts in dollars instead of In millions. Use factor amounts rounded to four decimal places. Round your answers to the nearest whole dollar.) Interest payments Maturity payment Proceeds Requirement 2. By using the balance sheet equation format, prepare an analysis of this bond transaction Show entries for the issuer concerning (a) issuance, (b) first semiannual interest payment, and (c) payment of maturity value. (Abbreviation used: RE = Retained Earnings. Round your answers to the nearest whole dollar. Use parentheses or a minus sign to show a decrease in an accounting equation component and leave any unused cells blank.) Assets RE: Liabilities + Stockholders' Equity Discount Premium on Bonds Payable Payable Bonds On Bonds Interest Cash = Payable Expense (a) (b) (c) Requirement 3. Show the corresponding joumal entries for (a), (b), and (c) in requirement 2. Begin by preparing the journal entry for (a) issuance. (Record debits first, then credits. Explanations are not required. Enter amounts in dollars instead of in millions.) Accounts Debit Credit (a) Next prepare the journal entry for (b) the first semiannual interest payment. Accounts Debit Credit (b) Now prepare the journal entry for (c) the payment of maturity value. Accounts Debit Credit (c) Requirement 4. Show how the bond-related accounts would appear on the balance sheets as of January 1, 20X0 and July 1, 20X0. Assume Tulsa District has already recorded the semiannual interest payment and amortization due on the balance sheet dates. January 1, 20X0 July 1, 20X0 Bonds payable Net liability - Present value of $1 Present Value of $1 PV = 1 (1 + 1)" 3% 3 4% 5% 6% 7% 8% 10% 12% 14% 16% 18% 20% 22% 24% 25% Periods 1 .9091 .8264 2 3 4 5 5 6 7 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 .9709 .9426 .9151 .8885 .8626 .8375 .8131 .7894 .7664 .7441 .7224 .7014 .6810 .6611 .6419 .6232 .6050 .5874 .5703 .5537 .5375 .5219 .5067 .4919 .9615 .9524 .9434 .9246 .9070 .8900 .8890 .8638 .8396 .8548 .8227 .7921 .8219 .7835 .7473 .7903 .7462 .7050 .7599 .7107 .6651 .7307 .6768 .6274 .7026 .6446 .5919 .6756 .6139 .5584 .6496 .5847 .5268 .6246 .5568 4970 .6006 .5303 .4688 .5775 .5051 .4423 .5553 .4810 .4173 .5339 .4581 .3936 5134 .4363 .3714 .4936 4155 .3503 ,4746 .3957 3305 4564 .3769 3118 .4388 .3589 2942 4220 3418 .2775 .4057 .3256 .2618 3901 3101 2470 .9346 .9259 .8734 .8573 .8163 .7938 .7629 .7350 .7130 .6806 .6663 .6302 .6227 .5835 .5820 .5403 .5439 .5002 .5083 .4632 .4751 4289 .4440 .3971 .4150 .3677 .3878 .3405 .3624 .3152 .3387 .2919 .3166 .2703 .2959 .2502 .2765 .2317 .2584 2145 .2415 .1987 .2257 .1839 .2109 .1703 .1971 1577 .7513 .6830 .6209 .5645 .5132 .4665 .4241 .3855 .3505 .3186 2897 .2633 .2394 .2176 .1978 .1799 .1635 .1486 .1351 .1228 .1117 .1015 .8929 .7972 .7118 .6355 .5674 .5066 .4523 .4039 3606 .3220 .2875 2567 .2292 .2046 .1827 .1631 .1456 .1300 .1161 .1037 .0926 .0826 .0738 .0659 .8772 .7695 .6750 .5921 .5194 .4556 .3996 .3506 .3075 .2697 .2366 .2076 .1821 .1597 .1401 .1229 .1078 .0946 .0829 .0728 .0638 .0560 .0491 .0431 .8621 .7432 .6407 .5523 4761 4104 .3538 .3050 .2630 .2267 .1954 .1685 .1452 .1252 .1079 .0930 .0802 .0691 .0596 .0514 .0443 .0382 .0329 .0284 .8475 .7182 .6086 .5158 .4371 .3704 .3139 .2660 .2255 .1911 .1619 .1372 .1163 .0985 .0835 .0708 .0600 .0508 .0431 .0365 .0309 .0262 .0222 .0188 .8333 .6944 .5787 .4823 .4019 .3349 .2791 .2326 .1938 .1615 1346 .1122 .0935 .0779 .0649 .0541 .0451 .0376 .0313 .0261 .0217 .0181 .0151 .0126 .8197 .8065 .8000 .6719 .6504 .6400 .5507 .5245 .5120 .4514 .4230 .4096 .3700 .3411 .3277 .3033 2751 .2621 .2486 .2218 .2097 .2038 .1789 .1678 .1670 .1443 .1342 .1369 .1164 .1074 .1122 .0938 .0859 .0920 .0757 .0687 .0754 .0610 .0550 .0618 .0492 .0440 .0507 .0397 .0352 .0415 .0320 .0281 .0340 .0225 .0279 .0208 .0180 .0229 .0168 .0144 .0187 .0135 .0115 .0154 .0109 .0092 .0126 .0088 .0074 .0103 .0071 .0059 .0085 .0057.0047 .0258 Future value of $1 Future Value of $1 8% 18% 20% 22% % 24% 25% FV = (1 + 1)" Periods 3% 4% 5 5% 6% 7% 8 10% 12% 14% 16% % 1 1.0300 1.0400 1.0500 1.0600 1.0700 1.0800 1.1000 1.1200 1.1400 1.1600 2 1.0609 1.0816 1.1025 1.1236 1.1449 1.1664 1.2100 1.2544 1.2996 1.3456 3 1.0927 1.1249 1.1576 1.1910 1.2250 1.2597 1.3310 1.4049 1.4815 1.5609 4 1.1255 1.1699 1.2155 1.2625 1.3108 1.3605 1.4641 1.5735 1.6890 1.8106 5 5 1.1593 1.2167 1.2763 1.3382 1.4026 1.4693 1.6105 1.7623 1.9254 2.1003 6 1.1941 1.2653 1.3401 1.4185 1.5007 1.5869 1.7716 1.9738 2.1950 2.4364 7 7 1.2299 1.3159 1.4071 1.5036 1.6058 1.7138 1.9487 2.2107 2.5023 2.8262 8 1.2668 1.3686 1.4775 1.5938 1.7182 1.8509 2.1436 2.4760 2.8526 3.2784 9 1.3048 1.4233 1.5513 1.6895 1.8385 1.9990 2.3579 2.7731 3.2519 3.8030 10 1.3439 1.4802 1.6289 1.7908 1.9672 2.1589 2.5937 3.1058 3.7072 4.4114 11 1.3842 1.5395 1.7103 1.8983 2.1049 2.3316 2.8531 3.4785 4.2262 5.1173 12 1.4258 1.6010 1.7959 2.0122 2.2522 2.5182 3.1384 3.8960 4.8179 5.9360 13 1.4685 1.6651 1.8856 2.1329 2.4098 2.7196 3.4523 4.3635 5.4924 6.8858 14 1.5126 1.7317 1.9799 2.2609 2.5785 2.9372 3.7975 4.8871 6.2613 7.9875 15 1.5580 1.8009 2.0789 2.3966 2.7590 3.1722 4.1772 5.4736 7.1379 9.2655 16 1.6047 1.8730 2.1829 2.5404 2.9522 3.4259 4.5950 6.1304 8.1372 10.7480 17 1.6528 1.9479 2.2920 2.6928 3.1588 3.7000 5.0545 6.8660 9.2765 12.4677 18 1.7024 2.0258 2.4066 2.8543 3.3799 3.9960 5.5599 7.6900 10.5752 14.4625 19 1.7535 2.1068 2.5270 3.0256 3.6165 4.3157 6.1159 8.6128 12.0557 16.7765 20 1.8061 2.1911 2.6533 3.2071 3.8697 4.6610 6.7275 6.7275 9.6463 13.7435 19.4608 21 1.8603 2.2788 2.7860 3.3996 4.1406 5.0338 7.4002 10.8038 15.6676 22.5745 22 1.9161 2.3699 2.9253 3.6035 4.4304 5.4365 8.1403 12.1003 17.8610 26.1864 23 1.9736 2.4647 3.0715 3.8197 4.7405 5.8715 8.9543 13.5523 20.3616 30.3762 1.1800 1.2000 1.2200 1.2400 1.2500 1.3924 1.4400 1.4884 1.5376 1.5625 1.6430 1.7280 1.8158 1.9066 1.9531 1.9388 2.0736 2.2153 2.3642 2.4414 2.2878 2.4883 2.7027 2.9316 3.0518 2.6996 2.9860 3.2973 3.6352 3.8147 3.1855 3.5832 4.0227 4.5077 4.7684 3.7589 4.2998 4.9077 5.5895 5.9605 4.4355 5.1598 5.9874 6.9310 7.4506 5.2338 6.1917 7.3046 8.5944 9.3132 6.1759 7.4301 8.9117 10.6571 11.6415 7.2876 8.9161 10.8722 13.2148 14.5519 8.5994 10.6993 13.2641 16.3863 18.1899 10.1472 12.8392 16.1822 20.3191 22.7374 11.9737 15.4070 19.7423 25.1956 28.4217 14.1290 18.4884 24.0856 31.2426 35.5271 16.6722 22.1861 29.3844 38.7408 44.4089 19.6733 26.6233 35.8490 48.0386 55.5112 23.2144 31.9480 43.7358 59.5679 69.3889 27.3930 38.3376 53.3576 73.8641 86.7362 32.3238 46.0051 65.0963 91.5915 108.4202 38.1421 55.2061 79.4175 113.5735 135.5253 45.0076 66.2474 96.8894 140.8312 169.4066 Present value of ordinary annuity of $1 Present Value of Ordinary Annuity of 51 PVA - 41 - Periods 1 2 3 4 5 5 6 7 8 8 9 10 11 (1 + 1)" 3% 4% 5% 6% 7% 8% 10% 12% 14% 16% 18% 20% 22% 24% 25% .9709 .9615 .9524 .9434 .9346 .9259 .9091 .8929 .8772 .8621 .8475 .8333 .8197 .8065 8000 1.9135 1.8861 1.8594 1.8334 1.8080 1.7833 1.7355 1.7355 1.6901 1.6467 1.6052 1.5656 1.5278 1.4915 1.4915 1.4568 1.4400 2.8286 2.7751 2.7232 2.6730 2.6243 2.5771 2.4869 2.4018 2.3216 2.2459 2.1743 2.1065 2.0422 1.9813 1.9520 3.7171 3.6299 3.5460 3.4651 3.3872 3.3121 3.1699 3.0373 2.9137 2.7982 2.6901 2.5887 2.4936 2.4043 2.3616 4.5797 4.4518 4.3295 4.2124 4.1002 3.9927 3.7908 3.6048 3.4331 3.2743 3.1272 2.9906 2.8636 2.7454 2.6893 5.4172 5.2421 5.0757 4.9173 4.7665 4.6229 4.3553 4.1114 3.8887 3.6847 3.6847 3.4976 3.3255 3.1669 3.0205 2.9514 6.2303 6.0021 5.7864 5.5824 5.3893 5.2064 4.8684 4.5638 4.2883 4.0386 3.8115 3.6046 3.4155 3.2423 3.1611 7.0197 6.7327 6.4632 6.2098 5.9713 5.7466 5.3349 4.9676 4.6389 4.3436 4.0776 3.8372 4.3436 4.0776 3.8372 3.6193 3.4212 3.3289 7.7861 7.4353 7.1078 6.8017 6.5152 6.2469 5.7590 5.3282 4.9464 4.6065 4.3030 4.0310 3.7863 3.5655 3.4631 8.5302 8.1109 7.7217 7.3601 7.0236 6.7101 6.1446 5.6502 5.2161 4.8332 4.4941 4.1925 3.9232 3.6819 3.5705 9.2526 8.7605 8.3064 7.8869 7.4987 7.1390 6.4951 5.9377 5.4527 5.0286 4.6560 4.3271 4.0354 3.7757 3.6564 9.9540 9.3851 8.8633 8.3838 7.9427 7.5361 6.8137 6.8137 6.1944 5.6603 5.1971 4.7932 4.4392 4.1274 3.8514 3.7251 10.6350 9.9856 9.3936 8.8527 8.3577 7.9038 7.1034 6.4235 5.8424 5.3423 4.9095 4.5327 4.2028 3.9124 4.2028 3.9124 3.7801 11.2961 10.5631 9.8986 9.2950 8.7455 8.2442 7.3677 6.6282 6.0021 5.4675 5.0081 4.6106 4.2646 3.9616 3.8241 11.9379 11.1184 10.3797 9.7122 9.1079 8.5595 7.6061 6.8109 6.1422 5.5755 5.0916 4.6755 4.3152 4.0013 3.8593 12.5611 11.6523 10.8378 10.1059 9.4466 8.8514 7.8237 6.9740 6.2651 5.6685 5.1624 4.7296 4.3567 4.0333 3.8874 13.1661 12.1657 11.2741 10.4773 9.7632 9.1216 8.0216 7.1196 6.3729 5.7487 5.7487 5.2223 4.7746 4.3908 4.0591 3.9099 13.7535 12.6593 11.6896 10.8276 10.0591 9.3719 8.2014 7.2497 6.4674 5.8178 5.2732 4.8122 4.4187 4.0799 3.9279 14.3238 13.1339 12.0853 11.1581 10.3356 9.6036 8.3649 7.3658 6.5504 5.8775 5.3162 4.8435 4.4415 4.0967 3.9424 14.8775 13.5903 12.4622 11.4699 10.5940 9.8181 8.5136 7.4694 6.6231 5.9288 5.3527 4.8696 4.4603 4.1103 3.9539 15.4150 14.0292 12.8212 11.7641 10.8355 10.0168 8.6487 7.5620 6.6870 5.9731 5.3837 4.8913 4.4756 4.1212 3.9631 15.9369 14.4511 13.1630 12.0416 11.0612 10.2007 8.7715 7.6446 6.7429 6.0113 5.4099 4.9094 4.4882 4.1300 3.9705 16.4436 14.8568 13.4886 12.3034 11.2722 10.3711 8.8832 7.7184 6.7921 6.0442 5.4321 4.9245 4.9245 4.4985 4.1371 3.9764 16.9355 15.2470 13.7986 12.5504 11.4693 10.5288 8.9847 7.7843 6.8351 6.0726 5.4509 4.9371 4.5070 4.1428 3.9811 12 13 14 15 16 17 18 19 20 21 22 23 24