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Help Save & Exit Submit Check my work On January 1, 2021, Instaform, Inc., issued 10% bonds with a face amount of $52 million, dated January 1. The bonds mature in 2040 (20 years). The market yield for bonds of similar risk and maturity is 12%. Interest is paid semiannually. (FV of $1. PV of $1. FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: 1-a. Determine the price of the bonds at January 1, 2021. 1-b. Prepare the journal entry to record their issuance by Instaform. 2-a. Assume the market rate was 9%. Determine the price of the bonds at January 1, 2021. 2-b. Assume the market rate was 9%. Prepare the journal entry to record their issuanc by Instaform. 3. Assume Broadcourt Electronics purchased the entire issue in a private placement of the bonds. Using the data in requirement 2, prepare the journal entry to record the purchase by Broadcourt. Complete this question by entering your answers in the tabs below. Req 1A Reg 1B Reg 2A Req 2B Reg 3 Determine the price of the bonds at January 1, 2021. (Enter your answer in whole dollars.) Price of the bonds $ 44.174.780 Reg 1B > Prey 1 of 4 ! Next > PV = TABLE 2 Present Value of $1 (1+1) $1 w 1,0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 55% 6.9% 7.0% .0% 9.0% 0.0% 11.0% 12.09 20.04 1 099010 0.98522 0.98039 0.97561 097087 0.96618 0.96154 0.95694 0.95238 094787 0.94340 0.93458 0.92593 091743 090909 090090 089286 083333 2 0.98030 0.97056 0.96117 0.95181 0.94260 0.93351 0.92456 0.91573 0.90703 0.89845 0.89000 037344 0.85734 0.84168 0.82645 0.81162 0.79719 0.69444 3 097059 0.95632 0.94232 0.92860 091514 0.90194 0.88900 0.87630 0.86384 0.85161 083962 081630 0.79383 0.77218 0.75131 073119 071178 0.57870 4 096098 0.94218 0.92385 0.90595 0.58849 0.87144 0.85480 0.83856 0.82270 0.80722 0.79209 0.76290 0.73503 0.70843 0.68101 0.65873 0.61552 048225 $ 0.95147 0.92826 0.90573 088385 0.86261 0.84197 0.82193 0.80245 0.78353 0.76513 0.74726 0.71299 0.68058 0.64993 0.02092 0.59345 0.56743 0.40188 6 0.94205 0.91454 0.88797 0.86230 0.83748 0.81350 0.79031 0.76790 0.74622 0.72525 0.7006 0.66634 0.63017 0.54627 0.56447 0.53464 0.50663 0.33490 7 0.93272 0.90103 0.87056 0.54127 0.81309 0.78599 0.75992 0.73483 0.71008 0.68744 0.66506 0.62275 0.58349 0.54703051316 048166 045235 0.27908 8 0.92348 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 0.70319 0.67614 0.65160 0.62741 0.58201 0.54027 0.50187 046651 043393 040313 0.23257 9 0.91434 0.87459 083676 0.80073 0.76642 0.73373 0.70259 0.67290 0.61461 0.61763 0.59190 0.54393 0.0025 0.46043 042410 0.39092 0.36061 0.19981 10 0.90529 0.86167 0.82035 0.78120 0.74409 0.70892 0.67556 0.64393 0.61391 0.58543 055839 0.50835 0.46319 0.42241 038554 035218 032197 0.16151 11 0.89632 0.04893 0.80426 0.76214 0.72242 0.65495 0.64958 0.61620 0.58468 0.55491 0.53679 047509 042858 0.38753 035049 031728 0.28745 0.13459 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.62460 0.58966 0.55684 0.52598 0.49097 0.44401 0.39711 0.35553 0.31863 028584 0.25668 0.11216 13 0.87866 0.87403 0.77303 0.72542 0.68095 0.63940 0.60057 0.56427 0.53032 0.49856 0.46884 041496 0.36770 0.32618 028966 025751 0.21917 0.09346 14 086996 0.81185 0.75788 0.70773 0.66112 061778 0.57748 053997 0.50507 9.47257 0.44230 0.38782 0.34046 0.29925 026333 023199 0.20462 0.07789 15. 0.86135 0.79985 0.74301 0.69047 0.64186 0.59659 0.55526 0.51672 048102 044793 0.41727 036245 031524 0.27454 023939 0.20900018270 0.06491 16 0.85282 0.78803 0.72845 0.67362 0.62317 0.57671 0.53391 0.49447 0.45811 0.43458 0.39365 0.33873 0.29189 0.25187 0.21763 0.18819 0.16312 0.05409 17 0.84438 0.77639 0.71416 065720 0.60502 055720 0.51337 0.47318 0.43630 0.40245 037136 031657 0.27027 0.23107 0.19784 0.16963 0.14564 0.04507 18 033602 0.76491 0.70016 0.61117 0.58739 0.53836 0.49363 0.45280 0.41552 038147 035034 0.29556 0.25025 0.21199 0.17986 015282 0.13004 0.03756 19 082724 0.75361 061643 062553 0.57029 05 2016 0.47454 043330 0.39573 0.36158 033051 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 003130 20 031954 0.74247 0.67297 061027 055368 0 50257 045639 041464 0.37689 034273 0.31180025842 0.21455 0.17543 0.14864 0.12403 0.10367009608 21 0.81143 0.73150 0.65978 0.59539 0.53755 0.48557 0.43883 0.39679 0.35894 0.33486 0.29416 0.34151 0.19866 0.16370 013513 0.11174 0.09156 0.02174 24 078757 0.09954 062172 0.55256 0.49193 0.43796 039012 034770 0.31007 0.27666 0.24098 0.19715 0.15770 0.13540 0.10153 0.08170 0.0055 001258 25 0.77977 068921 060953053939 047761 042315 037512 033273 0230 0.26223 023300 0.18425 0.14602 0.11597 009230007361 0.05382 0.01018 28 0.75684 0.65910 0.57437 0.500 0.43708 038165 033348 0.29157 0.25509 0.22332 019563 0.15040 0.11591 0.08955 0.06934 005382 004187 0.00607 29 0.74934 0.64936 0.56311 048566 0.43435 036875 0.32065 0.27903 0.24295 0.21168 0 18456 0.14056 010733 0.08215 0.06304 0.04549 0.01738 0.00506 30 0.74192 0.63976 0.55207 0.47674 0.41199 0.35628 0.30832 0.76700 0.23133 0.20064 0.17411 0.13137 0.09938 0.07537 0.05731 0.04368 0.03338 0.00421 31 073458 063031 0.54125 0.46511 0.39999 034423 0.29646 025550022036 0.19018 016425 012277 0.09202 000915 005210 001935 0.03980 000351 40 0.67165 0.55126 045289 037243 0.30656 025357 0.208290.1719 0.14205 0.11746 0.09722 0.00678 001603 0.03154 002209 001538 0.01075 0.00008 MacBook Air URLUSUL Uerbien TABLE 1 Future Value of $1 FY $1(1+ 1 2 3 4 5 1.0% 15% 20% 1.01000 1.01500 1.02000 1.02010 1.03022 101010 1.03030 1.04568 106121 1.04060 1.06136 1.08243 1.05101 1.07728 1.10108 25% 30% 35% 40% 45% 5.0 5.5% 6.0% 102500 1.03000 1.03500 1.04000 1.04500 1.05000 1.05500 1.06000 105063 1.06090 107123 1.00160 1.09203 110250 1.11303112360 107689 1.09273 110872 112486 114117 115763 117424 219102 110381 1.12551 1.14752 1.16986 1.19252 1.21551 1238821.26248 113141 115927 1.18769 1.21665 1.24618 1.27628 1.30696 133823 7.04 107000 1.14490 122504 1.31080 140255 .0% 1.08000 116510 1.25971 1.36019 146933 90% 1.09000 110110 12950 141156 153862 18.04 110000 11000 133100 146110 161051 11.09 1.11000 1.23210 1.36763 151807 168506 11.09 1.12000 1.25140 1.40493 1.57352 1.76234 20.0% 120000 144000 172800 207360 29598 6 1.06152 1.09344 1.12616 115969 19405 1.22926 1265321 300261 3010 3714141332 1 500 151687 167710 171156187041 197322 7 1.07214 1.10984 1.14869 118869 1.22987 1.27228 131593 1.360R6 1.40710 145468 1.50363 60578 171382 1128041948722.67616 221068 8 1.08286 1.12619 117166 121840 1.26677 1.31681 1.36857 142210 1.47746 1.53469 1.59385 1.71819 247596 9 1.09369 11439 1.19509 124836 1.30477 1.36290 142331 148610 1.55133 161909 161948 1.83846 1 99900 2.17189 235795255604271 10 1.10462 1.10054 121899 1.28008 134992 141060 148024 155297 1.6289 1.708141700451.90715215892 2.36736259374 212310ES 358318 42992 51978 6 19174 11 111567 1.17795 1.24337 131209 13823 1.45997 153945 1.62285 171034 1.802091898302.101852331642 58043285312 315176 3.47855 7.41001 12 112683 1.19562 1.26824 1.34489 142576 151107 1.60103 109588 1.79586 1.90121201220 225219251817 201306 3.13843 34954599 91610 13 113809 121355 1.29361 137851 146853 1.56396 1.66507 177220 1885652 00577 213293240085 2.71962106580345227 1128 43619 1069912 14 1.14947 123176 131918 141297 1.51259 1.61869 173168 1.85194 197993201009226090 2.57853 293719 3.34173 3.79750 43104 4711 12.3918 15 116092 125023 1.34587 144330 155797 167535 1.00 1.93528 20719 2224823656 2.7003 1 642484174 SATIS7154702 16.45843 22.18611 16 17258 1.26899 137279 1.48451 1.60171 173399 1.87298 2.09237 2.18287 2,35526 254035 295216 3.42594 397031 4.59197 531089613019 17 118430128802 1.40034 1.52162 165285179468 1.94790 2.11338 2.29202 248480269277315882 3.7000243276) 5.0547519509 66604 18 119615 1.30734 142825 1.55906 170243 185749 202582 220848 2.40662262147 28544 3.3799339902 4.71712 555992654355761997 19 120811 1.32095 145681 1.59865 175351 192250 2.10685230786 2.52695 2.765653.02560 361653431570 5.141666.11591726334161776 20122019 1.34656 148595 1.63862 180011 1.989792.19112 241171 265330 291776320714 4.60096 5.60441 6.72750 806231964679 1800 21123239 136706 131567 1.67958 186029 203943 227877 2 52024 2.78596 307823 3.39956414056 S03383 610851740025 8.94917 10.803854600512 25 128243 145095 1.64061 1.85394 2.09378 2.36324 2.60584300543 3.38635 6.84848 62305 10.83471 13.58546 17.000069539672 30 134785 1.56303 181136 2.09757 2.42726 280679 3.24340 3.24532432194 574349 761236 10.06366 11 26768 17.44040 229230299599223737631 40 1 48586 181402 22084 20850633620439592640102 581636 51331 1038572 1497446 2173452 3140542 4525926 65.00087 9105097146977160 TABLE 3 Future Value of an Ordinary Annuity of $1 FVA (1+0 -1 M 1.096 7.016 90% 90% 100% 10% 11.046 1.0000 1.0000 10000 10000 10000 2.1000 10000 21100 20450 20500 20900 11.0000 2.0250 20300 20350 3.0756 3.0909 3.1062 4.152541836 42149 5.2563 53091 5.3625 3.1216 3.1370 4 2782 31525 43101 5.5356 3.278133100 4.5731 46410 59847 6.1051 3.3421 4 7097 62178 33744 47195 63528 5.4707 5.8666 1.4416 6.8019 17.3359 31420 61520 6.2296 6 3081 63877 35 7.1210 74343 75474 84328 SNIO 37361 9.5593 9.7546 99545 104622 10.7027 10.9497 11.2014 6.4684 78825 88923 10 1591 11.4619 6.5503 66130 7.7794 9.0517 9 2142 10 3686 10 5828 117314 12 0061 95491 79129 BIS 0.9299 9.7833100890 12.9159 11.5 12 2997 16 4901 14 1640 14.77572 07989 167220 17 5457 25 9587 93800 10 8021 122852 75733 7.7156 94872 110285114359 130210 13 5795 15 1929 159374 110266 1257 10.6366 12.4576 144866 11 2563 128754 1188 11.9730 138164 14.9716 14.3068 15.9171 14.8835 16.3856 11 12 13 14 15 115668 11.8633 12.1687 134835 12.8078 13.1420 13.4864 12.6825 13.0412 13:4121 13.7956 14.1920 14.6020 15.0258 13.8093 14.2368 14.6803 15.1404 15.6178 16.1130 16 668 14.9474 154504 15.9739 165190 170863 17.6770 18.2919 16.0969 16.6821 17 2934 17.9319 18.5989 19.2957 20.0236 13.8412 154640 17 1599 189321 20.7841 18.8821 21 0151 23.2760 15.7836 17 18 20 1406 225505 25.1290 16.645 17.5603 18.5311 18.5614 10.4546321504 18 9721 20 1407 213543327132 24.1331 39 SBOS 21 495 229534 24 5227 26 2116 280191 24.2149 260192 27975030094932 192659 1959 27.152129300931.7735344054 372197 720351 215756 22.4087 16 17.2579 17.9334 18.639 19.3802 20.1569 209710 21.8245 12.7193 17 18 4304 19.2014 20 0121 20 5647 217616 727050 23 6975247417 18 19.6147 20.4894 214133 22.3863 23.4144244997 25 654 26,8551 19 20.8109 21 7967 22 5406 239460 251169 26357276712 290516 20 22.0190 231237 24.2974 355447 268704 28 2797 29.7781313714 23.6575 24.6411 25.6725 27.0851 30.8243 33.0034 35.417 39.1899 2.753 1 7421 258404 369964232129308402 33502 369737 4054744008458837 105 9306 281334 29.4812309057 33999037450741301345.59950 195935701261167 305390 32 1027 32790 41.4463 460185 51 1591 56 9395 614397 154.100 51.1601 57.27500420257205241866130 992 504229 .65 121.18611 33.783135 56.7645 136 307 804 61.0035 72.2651 1657 225.0156 1614940 199.0209 3413327 11316116 936 388261 7670914 338578 39.056 21 23.2392 14.4705 25.7833 17.1833 18.676530.2095 31.9692 30 34.7549375387 405631 439027 47.8754 516211 56084 40 45 5864542679604020624036 54013845503 5.0255 H LU- LU BLICUM COWL LLLOU TABLE 4 Present Value of an Ordinary Annuity of $1 PVA (11 M 1 2 3 1.0% 1.5% 2.0% 099010 0.98522 98019 197040 1.9558 194156 294099 091220 283 3.90197 3.85438 3.80773 485143 4.78264 471346 2.5% 3.0% 3.5% 097561 092037 096615 096154 1.92742 191347 1 89909 1.88609 285602282861 280164 271509 3.76197 3.71710 3.67308 1.62990 464583457971451505 4451124.3899 9.0% 100% 11.0 11.0 20.0% 092593 091743 0900 00 01976 083333 1.78326 1.75911 1.73554 1 71252 169005 152778 257710 253129 245685 2.44171 2.40181210645 3.38721331213 3.23972 3.16587 3.10345 3.01735 258873 421216 410090 399271 379653.790795 36017299081 4 5 432943 6 7 8 79548 5.69719 6728196 S0R21 765168 748593 56602 8.36052 9.47130 9.22213 5.60143 647199 732548 8.16224 598259 S.SOS135.41719 5.3255 6349396 23028 6 11454 717014 701909 687396 7970877.78611 760769 875206 5302031661 5.34214 600205 673274 7.41533 11090 51573750756 4.09553 49173 47454 4 4.48591 435536 4.23054 411141 3.31551 5763768297 55238538929 SS S 1929 520617 5.20037 508254364247170 456116160459 859589 64612163345763099 597130 .7064 5.53412 5.334951461249764333716 736879 7.10782 695220 650169 651523 63468959952557590255170553225403097 791272 7721737537637.36000 7.02358 671008 641766614457 588933585022 419:47 9 10 HI 10.3676 10.071138.786859.5141 .25361 0.00156 3.76048 812 12 11.25508 1090731 10:57534 10 25776 995400966333 938507 211858840335 13 12.13374 1173153 11.34837 10.98319 10 63496 10.30274 9850 96828 14 1300370 1254338 12.10635 11.69091 1129607 1092052 10.56312 1622283 15 13 3650 13.343 13 4936 12.36138 11937941151141 1111019 10.73955 10.3796610037 6.0319 6.49506 620453 393770 431706 71007 609 64936619437441972 74000 7101166149642155 45370 7 01573660698167663817 461057 80609 760508 7.19087611086467547 7 1225107915 58513731256789371 3796 497 4725 1216454303 302155 75 1147 971897556) 20141 710162 72462 481219 0360 3901 336122 719397365764050 16 14.71787 14.13126 13.57771 13.05500 13.56110 12.0012 11.65330 11.23401 10.01771 10.46716 10.10590 41545 17 15 56225490765 1429187 13.71220 13.10612 12 05132 1216567 11.70719 11.7407 1086401 1047726 701 18 16.1982) 15.67256 14.99203 1435336 13.75351 13 1898 12.65930 11.15999 1161959 11.34607 10.3276010059 19 172001 1643617 15 67846 149759 1432380170934 131339 12.59329120853110070511512 10.33560 20 1804555 1716664 163514 15 58916 14.877471421240 13 59033 13.00794 12 40321195038 1140 1050 21 18.85695 17.90014 17.01121 16.18455 15.41502 14.69797 14.01916 13.40472 128211$ 12.27534 1 4 10. 01 9 334 345 307501 75 4 39133 302316 3071961 1953346 1844 1740315 1648151 13410127336 116315 10.617899358 907704 142174 7301419 303330771 2401554 3 9000 19001 1970 1714 12409041135778 10.75 9.4209136937805513 497194 403283469 915 273558 2510278 2311477213550, 7931718.2015 33311 11 451 10.75736 9.77905 9510524893560 bot TABLE 5 Future Value of an Annuity Due of $1 FVAD (1+1)-1] X (1+1) 2005 12000 26400 1 2 1.0% 10100 2.0301 30604 4.1010 51520 1.546 10150 2.0452 3.0909 4.1523 52296 20% 25% 3.096 10200 10250 10300 2004 20756 2.0909 3.1216 315253.1836 4.2010 42563 4.3091 S30815.3877 3.4684 3.59 10350 2.1062 32149 43625 55502 4.0% 45% 0% 10400 1.0450 10500 212162 1370 2.1525 hos 3.2782 33101 4.4163 44707 4.5256 5.6330 5716958019 5% 6.0% 10550 1.0600 2.1680 2.1836 342333746 4.5811 46371 SESI 5953 70% 10700 22149 3.4399 4.7507 61533 8.0% 0.0% 100% 10800 10900 1.1000 224642 2781 23100 3.5061 357313.6410 46664.9547 51051 6335965233 6.7156 11.04 11100 23421 3.2097 52278 6912 12.04 11200 2.3744 7793 53528 7.1152 3 4 $ 6.4416 9 299 7.3938 6 7 3 9 10 6.2135 3230 6.4343 72857 7.43257.5830 336358359387546 94622 9.7027 9.9497 10.5668 10.8633 11 1687 6.5474 6.6625 6.7794 6.8983701927.1430 7.2469 7.7361 789238.0517 82142 8.3800 3.5491 8.7216 8954591591 9168595823 98021 10 0466102563 10.2034 104639 10.7314 11.0061 11.2882 11.5779118754 11.4835 11.8078 12 1420 12.4864 12.3412 13.2008 13.5835 10 4913 12.1808 139716 7.6540 7.9328 9.2598 9.6366 109780114876 128164 13.4866 14.7836 15.6455 8.2004 10.0255 12.0210 14.1929 165603 .4872 3.78339.4890 119199 10.4159 10.5 11.1997 15.4991 12.5795 13 1640 13.7757 14.974 15.7220 16.5487 1753121 5614 19654531.1504 11 116835 12.0412 12.4121 12.7956 13.1920 13.6020 14.0358 14.4640 14.9171 15.3856 15.99 16.8585 179771 19.1407 20.345 21.7132 31331 33.3805 12.12 809) 13.2368 136803 141404 146178 15.1130 15 6268 16 1599 167130172368 17882119.1406 204953 21.9534 23527152116 270291474966 13 139474 14.4504 149739 15.5190 160563 166710 17.2919 179321 185916 19.7936 200151 21.5505232149 250192289750 29.0949 51.3936581959 14 15.099 15 6621 16.2934 16.9319 17.5989 18 2957 19.0236 19.7841205786 214087322760 20.1250161521283609307725334054 362792 70351 15 16 2579 169324 17.639 18.3802 19.156019971020.824521719322 657523611124672526.8181 2932433200344907381599 41.7533 1 16 17.4304 18.2014 19.6121 19.8647 20.7616 21.7050 22.471525.7417 24.8404 25.998417.2129 29.540232.7903 35.9737 39.547 43.50 1033 12 18 6147 19:4894 204123 21.3863 224144 23.4997 24645425.8551 27.1324 284812299057 329990364502 403013459921999594771271167 18 19.109 20.7967 21.8406 22 9460 24.1160 25 3572 26 6712280636 29.539031102732.7600 36.3790404463 45.0185 015 $5.999 0 153700 19 210190221237 21297424347 258704 272797 28778130.3714320660 338083 35.783699955 447620 50 1001562750632003710584 185 60 20 22 2392 234705247833 36.1833 276765 29.2695 30.969 32.7831 34.7193 367861 38.92271356529422955.764663003571851 6 21 234716 248376 26.2000 27.8629 29.5368 31.3289 33.3490 3.3034 31.5052 39.8643 43.3925 4.0057 44568 61.8733 70.4027 0.16 0.50367 25 28 5256 30 3140 32600 350112 375510403131 438117 46 5700 50 1135 53 966 581884 678765 789544 923340 1081818 1769956 149331966773 30 131 1 3 7445.0003 0027 53.4395 58.3786.753469.70087641941011 1010790 112.359 178 18090423090122702362 30 203 1 6100 0761701300 TL 67 128 1929 16201720.0 29.10 .2009 6 10 2 TABLE 6 Present Value of an Annuity Due of $1 PVAD- 1 - 1 (1+1) 1 2 1.04% 100000 99010 297040 394099 490197 1.5% 100000 1.98522 2.95588 3.91220 485438 2.046 1.54 3 .0% 100000 1.00000100000 1.98039 1.97561197087 294156 2.92742291347 3.88388 385602382861 4.507734.76197 471710 35% 4,6% 4.546 1.00000 100000 1.00000 6618196154 1.95894 289969288609287267 3.80164 3.775093.74896 467308 4.6290 4.58753 5.0% 100000 195238 285941 3.72325 4.54595 5.5 6.0% 70% 80% 1.00000 100000 1.00000 100000 194787 1.94340 193458 192993 294632 283339 280 278326 3.69793367301 3.62432357710 4.50515 446511 4.35721 431213 90% 100% 11.04 12012004 1.00000 100000 1000000000000000 191743 1 9 1.90090 1 36 133 2.75911 2.73554 271252 2.6900852778 3.53129 3.48685 3.44371 3.40181 3.10645 4.2397241697 4.10345 403735356873 3 5 6 5.85343 5.78364 5.71.346 5.64583 5.57971 7 6795456 697196.60143 6.50813 6.41719 8 772819 7 59821 747190734919723098 9 8.65168 3.48593832548 817014 801909 109.56602 936052 9.162248.97087878611 5.51505 632055 711454 787396 8.60769 5.45152538998 5.32945 5.27028 5.21236 5.10020 4.9917 488985 4.790 400 4.60478 3.99061 624214 61577 6075695995) 591732 5.76654 5.62233 5.48592535536 5.23054 5.11141433551 700205 659270 6.78697668997658238 6389296.20637 6.03295 5.36342571720 556376460459 7.73774 759589 746321733457 7.20979 6.97130 6.74664 653462633493 614612515441716 843533826879 8.10782 795220 7.801697.51523 7.24689 699525675902 6.53705 63235 503097 11 1047130 10. 0 8 .98759 9.752069.53030 9316610.11090 89127 8.72173 8.8376 360 .07358 7.7100 741766 714457 658933 6.45011 5.19347 12 1136763 11.07112 1078655 10.51421 10.25362 10.001559 76043 952892 930541 909254 8 8 49367 1896 7.30519 7.49506 720052 693770532706 13 1225508 11.90751 1157534 11.25776 10 95400 10.6633 1038507 10.11858 986325961852 938334 3.94369 3.53608 8.100737613697.92 717 5422 14 13:13374 12.73153 1234837 11 98318 11.63496 11.30274 1098565 10.68255 10.39357 10.11708235368935765390378848600 10336 77 74335555338 15 14 00370 13.58333 13.106351269091 12.29607 11.93052 11.56312 11.22283 10.19864 10.51965 10.294989.14547 9244 755153 0971 6 5.61057 16 14.56505 14.34333 13.54936 13.38138 12.03794 12.51741 12.11839 11.73955 11.3796 11.03758 10.71215 10.10791 553 .. . See 17 15 71787 15 13126 1457771 1405500 13.56110 13.09412 12.65230 12.33402 1183771 1146216 11.10590 10:44065935137932256 13371 371 1972 57396 18 163622515 90765 1529187 14 71320 14.1662 1365132 13.16567 12.70719 12.27407 11.86461 1147726 1076322101216495036390355 354 1903 19 17.39527 1667256 1599203 15 35336 1475351 14.18968 1365930 13.15999 12689591224007 1137760 1105809 10.371899.73589.2014 37162 1305 11.19 2015 22001 17:42617 1667346 15 97889 15 32330 1470984 14.13394 13.59129 130832 12.00765 12.15812 1133560106036 9 011932 1339 578 5050 21 19.04555 18.1684 17.35143 16.58016 15.87747 152134 14.59033 14.00794 13.40321 12.95038 13.48093 11.594 10.15 10.12855 91356 S 8.40044 2 2224339 103001 1991393 185499 1793554 17055371624086 15494 1479864 H15170 1350 13.40033 1152236 10.7006199 9 3414 703 593710 302600579 4370082 4438 2145355 20 138451903577 17983711702189 16.14107 15333014390721327767 12.158411119 10.3061901 902151591272 403.16303 3036458 2790299 , 13034 23 0822 22 10250 20 54 19 229 18.01704 169286 1594903 14.35491123758 1173551075015993567 92103 5.99592 Help Save & Exit Submit Check my work On January 1, 2021, Instaform, Inc., issued 10% bonds with a face amount of $52 million, dated January 1. The bonds mature in 2040 (20 years). The market yield for bonds of similar risk and maturity is 12%. Interest is paid semiannually. (FV of $1. PV of $1. FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: 1-a. Determine the price of the bonds at January 1, 2021. 1-b. Prepare the journal entry to record their issuance by Instaform. 2-a. Assume the market rate was 9%. Determine the price of the bonds at January 1, 2021. 2-b. Assume the market rate was 9%. Prepare the journal entry to record their issuanc by Instaform. 3. Assume Broadcourt Electronics purchased the entire issue in a private placement of the bonds. Using the data in requirement 2, prepare the journal entry to record the purchase by Broadcourt. Complete this question by entering your answers in the tabs below. Req 1A Reg 1B Reg 2A Req 2B Reg 3 Determine the price of the bonds at January 1, 2021. (Enter your answer in whole dollars.) Price of the bonds $ 44.174.780 Reg 1B > Prey 1 of 4 ! Next > PV = TABLE 2 Present Value of $1 (1+1) $1 w 1,0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 55% 6.9% 7.0% .0% 9.0% 0.0% 11.0% 12.09 20.04 1 099010 0.98522 0.98039 0.97561 097087 0.96618 0.96154 0.95694 0.95238 094787 0.94340 0.93458 0.92593 091743 090909 090090 089286 083333 2 0.98030 0.97056 0.96117 0.95181 0.94260 0.93351 0.92456 0.91573 0.90703 0.89845 0.89000 037344 0.85734 0.84168 0.82645 0.81162 0.79719 0.69444 3 097059 0.95632 0.94232 0.92860 091514 0.90194 0.88900 0.87630 0.86384 0.85161 083962 081630 0.79383 0.77218 0.75131 073119 071178 0.57870 4 096098 0.94218 0.92385 0.90595 0.58849 0.87144 0.85480 0.83856 0.82270 0.80722 0.79209 0.76290 0.73503 0.70843 0.68101 0.65873 0.61552 048225 $ 0.95147 0.92826 0.90573 088385 0.86261 0.84197 0.82193 0.80245 0.78353 0.76513 0.74726 0.71299 0.68058 0.64993 0.02092 0.59345 0.56743 0.40188 6 0.94205 0.91454 0.88797 0.86230 0.83748 0.81350 0.79031 0.76790 0.74622 0.72525 0.7006 0.66634 0.63017 0.54627 0.56447 0.53464 0.50663 0.33490 7 0.93272 0.90103 0.87056 0.54127 0.81309 0.78599 0.75992 0.73483 0.71008 0.68744 0.66506 0.62275 0.58349 0.54703051316 048166 045235 0.27908 8 0.92348 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 0.70319 0.67614 0.65160 0.62741 0.58201 0.54027 0.50187 046651 043393 040313 0.23257 9 0.91434 0.87459 083676 0.80073 0.76642 0.73373 0.70259 0.67290 0.61461 0.61763 0.59190 0.54393 0.0025 0.46043 042410 0.39092 0.36061 0.19981 10 0.90529 0.86167 0.82035 0.78120 0.74409 0.70892 0.67556 0.64393 0.61391 0.58543 055839 0.50835 0.46319 0.42241 038554 035218 032197 0.16151 11 0.89632 0.04893 0.80426 0.76214 0.72242 0.65495 0.64958 0.61620 0.58468 0.55491 0.53679 047509 042858 0.38753 035049 031728 0.28745 0.13459 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.62460 0.58966 0.55684 0.52598 0.49097 0.44401 0.39711 0.35553 0.31863 028584 0.25668 0.11216 13 0.87866 0.87403 0.77303 0.72542 0.68095 0.63940 0.60057 0.56427 0.53032 0.49856 0.46884 041496 0.36770 0.32618 028966 025751 0.21917 0.09346 14 086996 0.81185 0.75788 0.70773 0.66112 061778 0.57748 053997 0.50507 9.47257 0.44230 0.38782 0.34046 0.29925 026333 023199 0.20462 0.07789 15. 0.86135 0.79985 0.74301 0.69047 0.64186 0.59659 0.55526 0.51672 048102 044793 0.41727 036245 031524 0.27454 023939 0.20900018270 0.06491 16 0.85282 0.78803 0.72845 0.67362 0.62317 0.57671 0.53391 0.49447 0.45811 0.43458 0.39365 0.33873 0.29189 0.25187 0.21763 0.18819 0.16312 0.05409 17 0.84438 0.77639 0.71416 065720 0.60502 055720 0.51337 0.47318 0.43630 0.40245 037136 031657 0.27027 0.23107 0.19784 0.16963 0.14564 0.04507 18 033602 0.76491 0.70016 0.61117 0.58739 0.53836 0.49363 0.45280 0.41552 038147 035034 0.29556 0.25025 0.21199 0.17986 015282 0.13004 0.03756 19 082724 0.75361 061643 062553 0.57029 05 2016 0.47454 043330 0.39573 0.36158 033051 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 003130 20 031954 0.74247 0.67297 061027 055368 0 50257 045639 041464 0.37689 034273 0.31180025842 0.21455 0.17543 0.14864 0.12403 0.10367009608 21 0.81143 0.73150 0.65978 0.59539 0.53755 0.48557 0.43883 0.39679 0.35894 0.33486 0.29416 0.34151 0.19866 0.16370 013513 0.11174 0.09156 0.02174 24 078757 0.09954 062172 0.55256 0.49193 0.43796 039012 034770 0.31007 0.27666 0.24098 0.19715 0.15770 0.13540 0.10153 0.08170 0.0055 001258 25 0.77977 068921 060953053939 047761 042315 037512 033273 0230 0.26223 023300 0.18425 0.14602 0.11597 009230007361 0.05382 0.01018 28 0.75684 0.65910 0.57437 0.500 0.43708 038165 033348 0.29157 0.25509 0.22332 019563 0.15040 0.11591 0.08955 0.06934 005382 004187 0.00607 29 0.74934 0.64936 0.56311 048566 0.43435 036875 0.32065 0.27903 0.24295 0.21168 0 18456 0.14056 010733 0.08215 0.06304 0.04549 0.01738 0.00506 30 0.74192 0.63976 0.55207 0.47674 0.41199 0.35628 0.30832 0.76700 0.23133 0.20064 0.17411 0.13137 0.09938 0.07537 0.05731 0.04368 0.03338 0.00421 31 073458 063031 0.54125 0.46511 0.39999 034423 0.29646 025550022036 0.19018 016425 012277 0.09202 000915 005210 001935 0.03980 000351 40 0.67165 0.55126 045289 037243 0.30656 025357 0.208290.1719 0.14205 0.11746 0.09722 0.00678 001603 0.03154 002209 001538 0.01075 0.00008 MacBook Air URLUSUL Uerbien TABLE 1 Future Value of $1 FY $1(1+ 1 2 3 4 5 1.0% 15% 20% 1.01000 1.01500 1.02000 1.02010 1.03022 101010 1.03030 1.04568 106121 1.04060 1.06136 1.08243 1.05101 1.07728 1.10108 25% 30% 35% 40% 45% 5.0 5.5% 6.0% 102500 1.03000 1.03500 1.04000 1.04500 1.05000 1.05500 1.06000 105063 1.06090 107123 1.00160 1.09203 110250 1.11303112360 107689 1.09273 110872 112486 114117 115763 117424 219102 110381 1.12551 1.14752 1.16986 1.19252 1.21551 1238821.26248 113141 115927 1.18769 1.21665 1.24618 1.27628 1.30696 133823 7.04 107000 1.14490 122504 1.31080 140255 .0% 1.08000 116510 1.25971 1.36019 146933 90% 1.09000 110110 12950 141156 153862 18.04 110000 11000 133100 146110 161051 11.09 1.11000 1.23210 1.36763 151807 168506 11.09 1.12000 1.25140 1.40493 1.57352 1.76234 20.0% 120000 144000 172800 207360 29598 6 1.06152 1.09344 1.12616 115969 19405 1.22926 1265321 300261 3010 3714141332 1 500 151687 167710 171156187041 197322 7 1.07214 1.10984 1.14869 118869 1.22987 1.27228 131593 1.360R6 1.40710 145468 1.50363 60578 171382 1128041948722.67616 221068 8 1.08286 1.12619 117166 121840 1.26677 1.31681 1.36857 142210 1.47746 1.53469 1.59385 1.71819 247596 9 1.09369 11439 1.19509 124836 1.30477 1.36290 142331 148610 1.55133 161909 161948 1.83846 1 99900 2.17189 235795255604271 10 1.10462 1.10054 121899 1.28008 134992 141060 148024 155297 1.6289 1.708141700451.90715215892 2.36736259374 212310ES 358318 42992 51978 6 19174 11 111567 1.17795 1.24337 131209 13823 1.45997 153945 1.62285 171034 1.802091898302.101852331642 58043285312 315176 3.47855 7.41001 12 112683 1.19562 1.26824 1.34489 142576 151107 1.60103 109588 1.79586 1.90121201220 225219251817 201306 3.13843 34954599 91610 13 113809 121355 1.29361 137851 146853 1.56396 1.66507 177220 1885652 00577 213293240085 2.71962106580345227 1128 43619 1069912 14 1.14947 123176 131918 141297 1.51259 1.61869 173168 1.85194 197993201009226090 2.57853 293719 3.34173 3.79750 43104 4711 12.3918 15 116092 125023 1.34587 144330 155797 167535 1.00 1.93528 20719 2224823656 2.7003 1 642484174 SATIS7154702 16.45843 22.18611 16 17258 1.26899 137279 1.48451 1.60171 173399 1.87298 2.09237 2.18287 2,35526 254035 295216 3.42594 397031 4.59197 531089613019 17 118430128802 1.40034 1.52162 165285179468 1.94790 2.11338 2.29202 248480269277315882 3.7000243276) 5.0547519509 66604 18 119615 1.30734 142825 1.55906 170243 185749 202582 220848 2.40662262147 28544 3.3799339902 4.71712 555992654355761997 19 120811 1.32095 145681 1.59865 175351 192250 2.10685230786 2.52695 2.765653.02560 361653431570 5.141666.11591726334161776 20122019 1.34656 148595 1.63862 180011 1.989792.19112 241171 265330 291776320714 4.60096 5.60441 6.72750 806231964679 1800 21123239 136706 131567 1.67958 186029 203943 227877 2 52024 2.78596 307823 3.39956414056 S03383 610851740025 8.94917 10.803854600512 25 128243 145095 1.64061 1.85394 2.09378 2.36324 2.60584300543 3.38635 6.84848 62305 10.83471 13.58546 17.000069539672 30 134785 1.56303 181136 2.09757 2.42726 280679 3.24340 3.24532432194 574349 761236 10.06366 11 26768 17.44040 229230299599223737631 40 1 48586 181402 22084 20850633620439592640102 581636 51331 1038572 1497446 2173452 3140542 4525926 65.00087 9105097146977160 TABLE 3 Future Value of an Ordinary Annuity of $1 FVA (1+0 -1 M 1.096 7.016 90% 90% 100% 10% 11.046 1.0000 1.0000 10000 10000 10000 2.1000 10000 21100 20450 20500 20900 11.0000 2.0250 20300 20350 3.0756 3.0909 3.1062 4.152541836 42149 5.2563 53091 5.3625 3.1216 3.1370 4 2782 31525 43101 5.5356 3.278133100 4.5731 46410 59847 6.1051 3.3421 4 7097 62178 33744 47195 63528 5.4707 5.8666 1.4416 6.8019 17.3359 31420 61520 6.2296 6 3081 63877 35 7.1210 74343 75474 84328 SNIO 37361 9.5593 9.7546 99545 104622 10.7027 10.9497 11.2014 6.4684 78825 88923 10 1591 11.4619 6.5503 66130 7.7794 9.0517 9 2142 10 3686 10 5828 117314 12 0061 95491 79129 BIS 0.9299 9.7833100890 12.9159 11.5 12 2997 16 4901 14 1640 14.77572 07989 167220 17 5457 25 9587 93800 10 8021 122852 75733 7.7156 94872 110285114359 130210 13 5795 15 1929 159374 110266 1257 10.6366 12.4576 144866 11 2563 128754 1188 11.9730 138164 14.9716 14.3068 15.9171 14.8835 16.3856 11 12 13 14 15 115668 11.8633 12.1687 134835 12.8078 13.1420 13.4864 12.6825 13.0412 13:4121 13.7956 14.1920 14.6020 15.0258 13.8093 14.2368 14.6803 15.1404 15.6178 16.1130 16 668 14.9474 154504 15.9739 165190 170863 17.6770 18.2919 16.0969 16.6821 17 2934 17.9319 18.5989 19.2957 20.0236 13.8412 154640 17 1599 189321 20.7841 18.8821 21 0151 23.2760 15.7836 17 18 20 1406 225505 25.1290 16.645 17.5603 18.5311 18.5614 10.4546321504 18 9721 20 1407 213543327132 24.1331 39 SBOS 21 495 229534 24 5227 26 2116 280191 24.2149 260192 27975030094932 192659 1959 27.152129300931.7735344054 372197 720351 215756 22.4087 16 17.2579 17.9334 18.639 19.3802 20.1569 209710 21.8245 12.7193 17 18 4304 19.2014 20 0121 20 5647 217616 727050 23 6975247417 18 19.6147 20.4894 214133 22.3863 23.4144244997 25 654 26,8551 19 20.8109 21 7967 22 5406 239460 251169 26357276712 290516 20 22.0190 231237 24.2974 355447 268704 28 2797 29.7781313714 23.6575 24.6411 25.6725 27.0851 30.8243 33.0034 35.417 39.1899 2.753 1 7421 258404 369964232129308402 33502 369737 4054744008458837 105 9306 281334 29.4812309057 33999037450741301345.59950 195935701261167 305390 32 1027 32790 41.4463 460185 51 1591 56 9395 614397 154.100 51.1601 57.27500420257205241866130 992 504229 .65 121.18611 33.783135 56.7645 136 307 804 61.0035 72.2651 1657 225.0156 1614940 199.0209 3413327 11316116 936 388261 7670914 338578 39.056 21 23.2392 14.4705 25.7833 17.1833 18.676530.2095 31.9692 30 34.7549375387 405631 439027 47.8754 516211 56084 40 45 5864542679604020624036 54013845503 5.0255 H LU- LU BLICUM COWL LLLOU TABLE 4 Present Value of an Ordinary Annuity of $1 PVA (11 M 1 2 3 1.0% 1.5% 2.0% 099010 0.98522 98019 197040 1.9558 194156 294099 091220 283 3.90197 3.85438 3.80773 485143 4.78264 471346 2.5% 3.0% 3.5% 097561 092037 096615 096154 1.92742 191347 1 89909 1.88609 285602282861 280164 271509 3.76197 3.71710 3.67308 1.62990 464583457971451505 4451124.3899 9.0% 100% 11.0 11.0 20.0% 092593 091743 0900 00 01976 083333 1.78326 1.75911 1.73554 1 71252 169005 152778 257710 253129 245685 2.44171 2.40181210645 3.38721331213 3.23972 3.16587 3.10345 3.01735 258873 421216 410090 399271 379653.790795 36017299081 4 5 432943 6 7 8 79548 5.69719 6728196 S0R21 765168 748593 56602 8.36052 9.47130 9.22213 5.60143 647199 732548 8.16224 598259 S.SOS135.41719 5.3255 6349396 23028 6 11454 717014 701909 687396 7970877.78611 760769 875206 5302031661 5.34214 600205 673274 7.41533 11090 51573750756 4.09553 49173 47454 4 4.48591 435536 4.23054 411141 3.31551 5763768297 55238538929 SS S 1929 520617 5.20037 508254364247170 456116160459 859589 64612163345763099 597130 .7064 5.53412 5.334951461249764333716 736879 7.10782 695220 650169 651523 63468959952557590255170553225403097 791272 7721737537637.36000 7.02358 671008 641766614457 588933585022 419:47 9 10 HI 10.3676 10.071138.786859.5141 .25361 0.00156 3.76048 812 12 11.25508 1090731 10:57534 10 25776 995400966333 938507 211858840335 13 12.13374 1173153 11.34837 10.98319 10 63496 10.30274 9850 96828 14 1300370 1254338 12.10635 11.69091 1129607 1092052 10.56312 1622283 15 13 3650 13.343 13 4936 12.36138 11937941151141 1111019 10.73955 10.3796610037 6.0319 6.49506 620453 393770 431706 71007 609 64936619437441972 74000 7101166149642155 45370 7 01573660698167663817 461057 80609 760508 7.19087611086467547 7 1225107915 58513731256789371 3796 497 4725 1216454303 302155 75 1147 971897556) 20141 710162 72462 481219 0360 3901 336122 719397365764050 16 14.71787 14.13126 13.57771 13.05500 13.56110 12.0012 11.65330 11.23401 10.01771 10.46716 10.10590 41545 17 15 56225490765 1429187 13.71220 13.10612 12 05132 1216567 11.70719 11.7407 1086401 1047726 701 18 16.1982) 15.67256 14.99203 1435336 13.75351 13 1898 12.65930 11.15999 1161959 11.34607 10.3276010059 19 172001 1643617 15 67846 149759 1432380170934 131339 12.59329120853110070511512 10.33560 20 1804555 1716664 163514 15 58916 14.877471421240 13 59033 13.00794 12 40321195038 1140 1050 21 18.85695 17.90014 17.01121 16.18455 15.41502 14.69797 14.01916 13.40472 128211$ 12.27534 1 4 10. 01 9 334 345 307501 75 4 39133 302316 3071961 1953346 1844 1740315 1648151 13410127336 116315 10.617899358 907704 142174 7301419 303330771 2401554 3 9000 19001 1970 1714 12409041135778 10.75 9.4209136937805513 497194 403283469 915 273558 2510278 2311477213550, 7931718.2015 33311 11 451 10.75736 9.77905 9510524893560 bot TABLE 5 Future Value of an Annuity Due of $1 FVAD (1+1)-1] X (1+1) 2005 12000 26400 1 2 1.0% 10100 2.0301 30604 4.1010 51520 1.546 10150 2.0452 3.0909 4.1523 52296 20% 25% 3.096 10200 10250 10300 2004 20756 2.0909 3.1216 315253.1836 4.2010 42563 4.3091 S30815.3877 3.4684 3.59 10350 2.1062 32149 43625 55502 4.0% 45% 0% 10400 1.0450 10500 212162 1370 2.1525 hos 3.2782 33101 4.4163 44707 4.5256 5.6330 5716958019 5% 6.0% 10550 1.0600 2.1680 2.1836 342333746 4.5811 46371 SESI 5953 70% 10700 22149 3.4399 4.7507 61533 8.0% 0.0% 100% 10800 10900 1.1000 224642 2781 23100 3.5061 357313.6410 46664.9547 51051 6335965233 6.7156 11.04 11100 23421 3.2097 52278 6912 12.04 11200 2.3744 7793 53528 7.1152 3 4 $ 6.4416 9 299 7.3938 6 7 3 9 10 6.2135 3230 6.4343 72857 7.43257.5830 336358359387546 94622 9.7027 9.9497 10.5668 10.8633 11 1687 6.5474 6.6625 6.7794 6.8983701927.1430 7.2469 7.7361 789238.0517 82142 8.3800 3.5491 8.7216 8954591591 9168595823 98021 10 0466102563 10.2034 104639 10.7314 11.0061 11.2882 11.5779118754 11.4835 11.8078 12 1420 12.4864 12.3412 13.2008 13.5835 10 4913 12.1808 139716 7.6540 7.9328 9.2598 9.6366 109780114876 128164 13.4866 14.7836 15.6455 8.2004 10.0255 12.0210 14.1929 165603 .4872 3.78339.4890 119199 10.4159 10.5 11.1997 15.4991 12.5795 13 1640 13.7757 14.974 15.7220 16.5487 1753121 5614 19654531.1504 11 116835 12.0412 12.4121 12.7956 13.1920 13.6020 14.0358 14.4640 14.9171 15.3856 15.99 16.8585 179771 19.1407 20.345 21.7132 31331 33.3805 12.12 809) 13.2368 136803 141404 146178 15.1130 15 6268 16 1599 167130172368 17882119.1406 204953 21.9534 23527152116 270291474966 13 139474 14.4504 149739 15.5190 160563 166710 17.2919 179321 185916 19.7936 200151 21.5505232149 250192289750 29.0949 51.3936581959 14 15.099 15 6621 16.2934 16.9319 17.5989 18 2957 19.0236 19.7841205786 214087322760 20.1250161521283609307725334054 362792 70351 15 16 2579 169324 17.639 18.3802 19.156019971020.824521719322 657523611124672526.8181 2932433200344907381599 41.7533 1 16 17.4304 18.2014 19.6121 19.8647 20.7616 21.7050 22.471525.7417 24.8404 25.998417.2129 29.540232.7903 35.9737 39.547 43.50 1033 12 18 6147 19:4894 204123 21.3863 224144 23.4997 24645425.8551 27.1324 284812299057 329990364502 403013459921999594771271167 18 19.109 20.7967 21.8406 22 9460 24.1160 25 3572 26 6712280636 29.539031102732.7600 36.3790404463 45.0185 015 $5.999 0 153700 19 210190221237 21297424347 258704 272797 28778130.3714320660 338083 35.783699955 447620 50 1001562750632003710584 185 60 20 22 2392 234705247833 36.1833 276765 29.2695 30.969 32.7831 34.7193 367861 38.92271356529422955.764663003571851 6 21 234716 248376 26.2000 27.8629 29.5368 31.3289 33.3490 3.3034 31.5052 39.8643 43.3925 4.0057 44568 61.8733 70.4027 0.16 0.50367 25 28 5256 30 3140 32600 350112 375510403131 438117 46 5700 50 1135 53 966 581884 678765 789544 923340 1081818 1769956 149331966773 30 131 1 3 7445.0003 0027 53.4395 58.3786.753469.70087641941011 1010790 112.359 178 18090423090122702362 30 203 1 6100 0761701300 TL 67 128 1929 16201720.0 29.10 .2009 6 10 2 TABLE 6 Present Value of an Annuity Due of $1 PVAD- 1 - 1 (1+1) 1 2 1.04% 100000 99010 297040 394099 490197 1.5% 100000 1.98522 2.95588 3.91220 485438 2.046 1.54 3 .0% 100000 1.00000100000 1.98039 1.97561197087 294156 2.92742291347 3.88388 385602382861 4.507734.76197 471710 35% 4,6% 4.546 1.00000 100000 1.00000 6618196154 1.95894 289969288609287267 3.80164 3.775093.74896 467308 4.6290 4.58753 5.0% 100000 195238 285941 3.72325 4.54595 5.5 6.0% 70% 80% 1.00000 100000 1.00000 100000 194787 1.94340 193458 192993 294632 283339 280 278326 3.69793367301 3.62432357710 4.50515 446511 4.35721 431213 90% 100% 11.04 12012004 1.00000 100000 1000000000000000 191743 1 9 1.90090 1 36 133 2.75911 2.73554 271252 2.6900852778 3.53129 3.48685 3.44371 3.40181 3.10645 4.2397241697 4.10345 403735356873 3 5 6 5.85343 5.78364 5.71.346 5.64583 5.57971 7 6795456 697196.60143 6.50813 6.41719 8 772819 7 59821 747190734919723098 9 8.65168 3.48593832548 817014 801909 109.56602 936052 9.162248.97087878611 5.51505 632055 711454 787396 8.60769 5.45152538998 5.32945 5.27028 5.21236 5.10020 4.9917 488985 4.790 400 4.60478 3.99061 624214 61577 6075695995) 591732 5.76654 5.62233 5.48592535536 5.23054 5.11141433551 700205 659270 6.78697668997658238 6389296.20637 6.03295 5.36342571720 556376460459 7.73774 759589 746321733457 7.20979 6.97130 6.74664 653462633493 614612515441716 843533826879 8.10782 795220 7.801697.51523 7.24689 699525675902 6.53705 63235 503097 11 1047130 10. 0 8 .98759 9.752069.53030 9316610.11090 89127 8.72173 8.8376 360 .07358 7.7100 741766 714457 658933 6.45011 5.19347 12 1136763 11.07112 1078655 10.51421 10.25362 10.001559 76043 952892 930541 909254 8 8 49367 1896 7.30519 7.49506 720052 693770532706 13 1225508 11.90751 1157534 11.25776 10 95400 10.6633 1038507 10.11858 986325961852 938334 3.94369 3.53608 8.100737613697.92 717 5422 14 13:13374 12.73153 1234837 11 98318 11.63496 11.30274 1098565 10.68255 10.39357 10.11708235368935765390378848600 10336 77 74335555338 15 14 00370 13.58333 13.106351269091 12.29607 11.93052 11.56312 11.22283 10.19864 10.51965 10.294989.14547 9244 755153 0971 6 5.61057 16 14.56505 14.34333 13.54936 13.38138 12.03794 12.51741 12.11839 11.73955 11.3796 11.03758 10.71215 10.10791 553 .. . See 17 15 71787 15 13126 1457771 1405500 13.56110 13.09412 12.65230 12.33402 1183771 1146216 11.10590 10:44065935137932256 13371 371 1972 57396 18 163622515 90765 1529187 14 71320 14.1662 1365132 13.16567 12.70719 12.27407 11.86461 1147726 1076322101216495036390355 354 1903 19 17.39527 1667256 1599203 15 35336 1475351 14.18968 1365930 13.15999 12689591224007 1137760 1105809 10.371899.73589.2014 37162 1305 11.19 2015 22001 17:42617 1667346 15 97889 15 32330 1470984 14.13394 13.59129 130832 12.00765 12.15812 1133560106036 9 011932 1339 578 5050 21 19.04555 18.1684 17.35143 16.58016 15.87747 152134 14.59033 14.00794 13.40321 12.95038 13.48093 11.594 10.15 10.12855 91356 S 8.40044 2 2224339 103001 1991393 185499 1793554 17055371624086 15494 1479864 H15170 1350 13.40033 1152236 10.7006199 9 3414 703 593710 302600579 4370082 4438 2145355 20 138451903577 17983711702189 16.14107 15333014390721327767 12.158411119 10.3061901 902151591272 403.16303 3036458 2790299 , 13034 23 0822 22 10250 20 54 19 229 18.01704 169286 1594903 14.35491123758 1173551075015993567 92103 5.99592
