University Foods issued 10% bonds, dated January 1, with universal foods issues 10% bonds, dated January 1, with a face amount of $110 million on January 1,2021. The bonds mature on December 31,2040 (20years). The market rate of interest for similar issues was 12%. Interest is paid semiannually on June 30 and December 31. Universal uses the straight-line method. (FV OF $1, PV OF $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1)
Use the appropriate factor(s) from the tables provided.)
Required:
1. Determine the price of the honds at January 1,2021.
2,3,& 4. Prepare the Journal entries to record their issuance by Universal Foods on January 1,2021, interest on June 30, 2021 and interest on December 31, 2028.
I've attempted to figure iut how to properly solve this problem but its still wrong pls show me step by step.
TABLE 1 Future Value of $1 FV - $1(1+ 6.09 7,096 1.09 9.046 10.09 11014 20.046 107000 000011 111000 1.23210 120% 112000 1.15440 1 20000 14000 114490 MI 2.09 1.5% 2048 2.54 3.046 3.546 4,096 4.5% SCO 5.5 1 101000 10100 103000 103500 103000 103500 104000 104500 1.000 1.05500 21.03010 1.03022 101010 05069 10600 107123 108160109203 110250111303 11 03030 104566 106121 107619 109273 110872 112486 114117 11576) 117434 4 101000 100136 101 110381 112551 114752 11098611922 121551 123012 3105101 107726110108 11141115927 110709121605 1246132768 1300 106000 112360 119107 1.26741 133823 06 POSCE 100000 1 16640 125971 136019 146933 100000 1110 1.2950) 141158 153682 1 21000 133100 146110 1 61051 131010 1:40255 1.3676) 151307 16.500 1:40193 15732 1.7674 172800 307300 2432 172156 187041 19712 2998 6 106152109344 112616 115969 1940S 122926 126532130226 34010 137884 7 107214 110984 114109 118309 1.22987 127228 131593 136086 1.40710 145468 236 1.126417166 12151026677 131651 136857 142210 147746 133409 1.09569 1.14139 119509 1.34836 1.30477 1.36290 1.42331 1.48610 155133 1.61909 10 1.1016211005412189 128000 34392141060 145034 1.55292 16269 1.70814 15007) 1 6057 171819 183846 196715 150369 159365 1.6894 179065 158687 171382 15093 1.900 2.15892 167710 1.2001 1.99256 2.17189 236736 221065 247596 1.94672 214359 2.15795 259374 207616 230454 255104 3.58318 4.29 3.15978 6.19144 277308 10585 28390 LERI 1 ESO WCISTE 3.47855 285312 3.1384 743008 91610 201220 11111567 11795 124357 131209 1352 145997 153945 162785 171034 10209 12112683195621.265241489 142576 15110710010) 1.6956879586 90121 13 113809 121355 129361 1.3751 146853156996 166507 177220 1.355652.00577 14 114947123176 131941 141297 151259 1.61169 173161 185194 1.979932.11600 15 116097 1250331.34557 14485055792 167535 100H 193528 2.07893 223245 2.13293 2.26000 2.39556 2.104.5 2.25219 240983 257853 2.75903 23516258043 2.51817 2.81266 271962 3.06530 293719 3.34173 17217 3641 3:49845 3.88328 431044 474459 3.79750 417725 436349 483711 5.47357 1069932 12.83918 15 40703 3.97031 813039 E 295216 315882 1848343 22.18611 432763 109989 254035 2.69277 285454 3.02500 3.37993 16 11725 1.26899 137279 148451 160471 173399 1.87298202237 218287 2.35526 17 1 11450 120 140024 15216216525517197902113362392032.414 119615130734 1.42625155966 70243 165749 2.0252230543.40562 262147 19 1.20811 2095 1456811598651.75351 192250210685230786 257093 276565 20122019 134686 143595 165563150611 1.98979 3.19112 241171 265330 291776 26.62333 170002 3.99602 431570 466096 459497 531089 505447 59509 $55992 650355 6.11591 236334 6.72750 306331 471712 514166 7.68997 161276 3.61653 3194300 3838760 320716 3.56968 5.6041 2133239 1.36706 1.55507167958 185029 205943229877252024 27596 307823 3.19950 4.14036 501383 6 10851 74002594917 108035 4600512 25 12824145095 164061185394 2.09378 21624 260584 3.005433363531339 429187 5.42743 6.848 362308 10.371 13.58546 17.00006 95 39622 301.34745 1.56108 11136209737 242726 280079324340 3.74532 432194 498395 5.74349 7.61226 1005266 13.267681741940 22 92102995992 337.17831 40 14566 1.61402220804 365506126204 3959264.50102 51636 703999 8513110.28572 1497446 2172452314014215259260500037930097 1469.77100 TABLE 2 Present Value of $1 $1 PV (1+1) 10.04 109 1.54 204 3.09 3.396 09 4.59 5.9% 5.54 6046 7.016 3.0 9.09 10.09 11.04 1204 1 099010 098532 098009 097561 0.97087096618 0.96154 0.95694 095235 0.94787 0.94340 093458 0.92593 091743 0.9090909000089236 033333 2098030 097066 090117 0951110.944260093351 0.92456 091573 090703039645 089000087344 085734 034165 052645031162 079719 069444 097059 095652 094332092800091514 090194 088900 0.37630 0.36154 085101 019962 0.11630 0.79383 077211 0.75131 073119 071171 05770 4 0 90098 0.94218 092365 090595 038549 0.87144 035480013856 082270 080722 0.79209 0.76290 0.73503 07064) 0.60301 065873 061552 042225 3.095147 0.92836 090373 033385 0.86261 014197 002193 080245 0.7853 0.76513 074726 0.7129 068058 064993 062092 059345 05674 040188 6 0.94205 0.91454 0.88797 0.86230 0.33748 0.81350 0.79031 0.76790 0.74623 0.72525 0.70496 0.666.34 0.63017 0.50637 0.56447 0.53464 0.50663 03490 7093272 090103 0.37058 034127 051309073599 0.75992 0.75453 0.71061 0.68744 0.66506 0.62275 0.55349 054703 0.51356 045166 0:45235 0.27908 092145 0.58771 0.55349 032075 078941 0.75941 073069 0.70319 067654 065160 062741 053201 0 54027 0.50187 0.46651 0 43393 0.40336 0.23257 091434 037459 083676 080073 076642 0.73373 070259 0.67290 064461 06176) 039190051090.5002504600 0.43410 039092 0.36001 019381 10 090529056167 082035 0.78120 0.74409 0.70192 0.67556 0.64393 061391 0.5556 0.35839 050835 046319042341 0.38554 035211032197 016151 110.106320.54593 630476 076214 0.72242 0.65495 0.64958 0.61620 0.58468 0.55491 0.53679 0.475090.41558 0.88753 035049031721 0.21743 0.13459 12 085745 0.33639 070549 0.74356 0.10138 066178 062460 01966 055654 052598 0.49097044401039711 035553 031861 0285540 25665 0.11216 13 087866000403 07703 072542 068095 0.63940 0.60052 056427 053032 049856 046834 041498 0.36770 033618 028966 025751 0.22917 009346 14 086996 081185 075758 070773 060112 061778 0.57748 053997 0.50507 047257 0.44230 038782 034046 0.29925 0263330231990-2042 0.07789 15 016135 079955 074301 009047 064136 059639 055526 051672 046102 044793 041727036345031534 021454 02399 020900018270006491 16 0.85282 0.75303 0.72845 0.67362 0.62317 0.57671 0:53391 0.40447 0.45811 0.43456 0.30365 0.33873 0.29199 0.25157 0.21763 0.18820 0.16312 0,05400 17 054438 077639071416 065720 0.60502 0 55720 051337 0.47318 0.43630 0 40245 0.37136 031657 027027 023107 019744 0.1696 014564 004507 11033602 076491 070016064117 0.58739 053836 04936) 0.45280 041552 038147 035034029586 025093 0.21199 017986 0152013004 003756 19 0.32774 0.75361 068643 062551 057039 0.53016 047464 0.43330 039573 0.36151 033051 0.27651 0.23171 0.1949 016351 011708 011611 003130 20031954 074347 0.67292 0.61027 055368050257 0.45639 041454 037609 034273 031150025342 021455 017343 0.14864 013403 010387003000 210.31143 073150 0.65978 0.50539 0.53755 0.48557 0.43583 0.39679 0.35994 0:32456 029416 0.34151 0.19566 0.163700135130114 0.09256 262174 24 0.75757 0.69954 062172 05523 0.49193043796 09012 034770 031007 0.27666 074098 019715015770 012640 010153 000170000558 001350 25 0.77977 068921060953053939 047761 0.42315 037512 033273 0.29530 0.20223 033300015435 0.14602 0.11597 0.092.30 0.07361 00582 001040 25 075654 0.05910057437 050055 0.43705 0.38165 033348 0.19157 0.23509 072332 019565 0.15040011591 00895500994 00533200417000607 29 074934 061936 056111 048866 043435 016875 017065 0.27903 024295 021161 0.18156 014056 010733 008213 000104 004549 DOTS 000506 30 0.7490.6976 0.35207 0.47674 0.41199 0.35628 030532 0.36700 0.313 0.10064 0.17411 0.13137 0.69938 2.07537 0.657312.0438 0.03335 0.00421 31 073458 0.630310541250-46511 0197 034433 019646 025550 022036 0.19011 01643501227009302 0.00150052100000250000351 40 0.67165055126 0.45289 0.27243 030650 025257 0.20129 0.17193 0.14205 0.11746 009722000678 0.04003 003154 0.02209 00153 000 0000 TABLE Future Value of an ordinary Annuity of $1 (1+- 1 FVA 1-1) 1.09 2016 3.046 3.59 4.09 498 046 604 2004 1 00001 00001 00001 10.04 10000 1.0000 35 10000 20550 0000 1.54 10000 20150 30459 40900 3.5523 10000 20350 1002 20100 30301 1.0000 20400 31716 10000 20450 31370 IL 10000 21100 701 10000 20700 32149 10000 20800 1344 00017 10000 20500 11533 43101 55256 3 1:04 10000 2.1200 31144 6060 10000 20500 31136 43746 5.6171 9.04 10000 20100 32781 4.5731 59842 70700 70210 10500 3060110756 41216 18 5.2010 5.356351001 3.1080 THE 2000 6100 53660 7410 4 3100 46410 61051 TROCH CH TIES KLE $ 3.1010 5.3635 45001 55666 5:4163 LOCS 5.7507 6.7225 73550 79129 SUM 6.3019 1420 30 POOT . 6.1520 6.2296 63051 6.3577 6.4634 6.5501 66150 3210 7.434) 73474 76035 77794 7.8953 1 2157 11:43 5590 11.7361 892) 90517 92142 9 93055 95593 97546 9.9545 10.1591 10 3635 10.5825 10 10 4623 10.7027 10 949211.2014 11:4639117314 120011 47169 2012 93800 10.1021 12.2833 9.5491 110366 12.5779 49953 13938 98975 11 4911 131805 97210 112561 128754 7.1533 $6540 10.3598 1170 136164 19233 106506 124576 144565 7.5233 7.30 9.2004 9.4872 11025 114559 130210135795 159874 7.0799 129159 16,4791 27989 10.000 122957 147757 17.5401 11 554 H109 18.7320 13.5413 14.9716 2066 32.1504 154540 660891 11 11.5665 11.5633 13.1657 12.4835 12.078 13.1420 13.4564 11120835 18 011213.4121 13.7956 141930 14000 15.0253 13 13 093 1476546503 15 1404 15.6176 16.11.30 166268 14 14.9474 15.4504 15.9739 16 5190 17.056317.6770 182919 15 16096916621 17.2934 17.9519 185909 19.2957 200236 14.2065 159171 17.7130 195986 215786 14.5835 163856 18.250 20 2930 22-4001 17.1599 189321 15.7836 16.6455 17 18 9271 201400 325505242149 251290271521 341331 340291 17.500 18.5311 195614 201407 21380 227132 329534 15227 262116 26019211.975094 3001 29 30 31 14.4054 39 510 41 4266 18.8831 21 0151 33.2760 WETE 33.1959 720331 29,7541 373797 COPY 39.1899 2005 12.7193 247417 26855 390616 313714 23.8575 25 5404 231246 30 5990 330600 16 17.3579 11.9334 15.6393 193803 20.1560 10.9710 11.8345 17 18 4304 19.2014 20.013120.8647 21.761627050216975 11 19.0147 204894 21412323865 214144244997356454 19 20 2109 21 7967 72.5405239460 25.1109263572 276712 20 2019 23.1237242074 355447365704 282797 29.7781 24.5411 36964 394112 32.1027 143583 25.6725 28 129 30.9057 33.7600 16.7556 33.0034 369237 41.3013 27.381 30 1462 33.7503 339990 37.4502 373790 4146) 40995515.7620 405447 455993 42.755 488 55723 03:4397 37.4411 105 9300 3281107 1547400 1566850 581991 $0.3959 56995 043028 511591 372750 511001 72054 95COSTE 133.339 34.4705 25.783337.1833 18.676530.2005 31.9693 33.7831 35.7193 37.7561 39.0027 44.3653 504219 56.7645 640025 72.2651 1981 30347849 37338740508145.902747 575 51 672756.6849 010071 60.4385 724355 190533 446051032811156 307516690199 02099413337111110 40458864542679 64000 67.4036 75:4013: 14350395.02551070303 1207998 116.6056154.7630 199615195681714 442 59265811570914 73433575 TABLE 4 Present Value of an ordinary Annuity of $1 (HY 1 PVA 1 1.54 90'T 3.54 106 4.046 3.04 2014 5.56 901 09 OR760 1 0.99010 0.98039 097561 0.9707 51950 439 0.950 1.7267 CAMO ESIS 115561 SOWO 060060016 ISHO COVORI 2 CHEZO 15941 OROSI 660162 95116 RRETE CELOS 195347 27301 354 096018 1.1969 210164 307308 451905 1.5509 271509 291220 385451 9.09 10.04 12.04 20.01 092593 1.78320 1911173554 171252 015771 257710 111211315972316057 310245 303735 258573 3.790791659 160471397061 134632 2009 350515 255603 3.76197 133319 30730 346511 SIT 10 FT SZ SEO 390197 E 0660 SZESE OIZICE LLLS EST IECE CO S65HE THE 5 MIC HELP CUSTO 445112 438993 1660 BICOLE BE 500145 LASTES TITRE MESE SI OLLIPS ZELE+ SSNESS 7 600305 558236 5.7954869719 672519 6 5921 765108 7459 356602 1605 6.47199 73356 15787 589270 659589 730829 073021 0.11454 761909 6871 778011 7.00789 E51030 31601 7.17014 792087 PELV IS 5.67440 4.99553 5.7603762297 46331 2107 77217730 SHO BIO OCEED 4.76654 31929 S0140504110 456116369 597110 113.7590131703 $403007 702151710041766614017 31892365033419147 LESS ES IN 99125 LOOF ISO 6 111000 701212 730002 POSLE 10 OLLS 733687 1990 SEVE 111636763 10.09.13 9.35361 121125508 109051 10575110577095400 POLICY O S90 every TE 9.66333 09 1457 713 7340 3157659037 BOVESE SES TEPE UPOL CINES LOSTES MOCOU 1 61686 LOT STRIPI CHOE EOS 01 COLOMITI SI BESI OCCO 100 01106614419 7450910156 6 6433554 996365 9.1957 911708 25360 SOURCE G 2010) 1160 TZ 9713 2016 1655 600 710008 1907 106 654) 15 13 S 13:30 1250926 12:301311197 1111 1111019 10.71955 10:379661003758 EN T1 378104.7347250 354 3554.1471462 16 14.71917 14.13126 1357771 13.550 11.56110 1200112 11.65330 33402 1081777 10.46316 10.10596 11 15 55 1476 14.2017 13 71220 13.1662 12.65133 1216587 1.70719 17407 1035461 10.47736970 LESTE PICT. SIZECOLUL THE COST OF THE COST SI DEDZI 19011 SESI PEESCH CO 66 OSTLUS LOIT DESPEL SO DOC 0561 CS6 SEE HOW TO CST CETTE 900160 19 1723601 36.47617 15 67146 14978391433380 1370954 19.1994 12.59139 12.08512 116070111112103560 20 104555 17 16564 16.3514) 1558916 4177471431340 135003) 1500794 12 4931 1938 1140 105401 29234.64507756100 430132 21 18.5 19.99014 17.01111 16.18455 15.41501 14.69797 1402916 1341472 12:51115 12.754 11.76481003553 10.16 MODE POLO SHOT 911 CHEGYI TIBETISIS SECILIEGIMTOE DILDOZES HOT 16 SC BLSE I FOLOSESTE O CELESTE 2001 S00560 E 350 TLOSE 06 3336920915273554135.10378 211147721355071970177 1601581715909 16 01013150430131111 112401 10.75718 970 9510) 120 TABLE 5 Future Value of an Annuity Due of $1 - 10+1) FVAD ( 16] (+1) ST 1.596 08 1596 4,096 4.596 5.546 7.046 8.04 1.34 10130 10.09 20.046 1 5.0 1.0500 1 1 0100 907 OOCO 1 1000 10350 OSSO 10700 00101 0001 10250 20756 DOET TORO 10100 20909 1836 10100 21210 SOTT OOIT THE 10450 21370 SOT 21062 0.096 1.0000 2271 33731 12.04 1.1200 2374 37793 2.1680 SHEZ 7464 23100 6:04 10000 2.1330 3.3740 46371 59753 20-600 6 3.6410 ORE 30004 41010 51520 10909 31216 41523 52294 5.3081 SIZ TOICE USES 6108 SESEO LOS CHCE + 43625 3.5081 43666 ORO 4.4707 45811 16 5 1051 BESES 17097 52278 69129 160 1395 6-4416 LOSC CESTO 5 LLIES 5.5502 56310 5.710 63159 67156 66763 Sito OCES POLLO BE 16102 7.1420 7.69 7.3938 7.90 LES 75330 OPS 36626 16 1661ST 3800 TOPS 10.0359 6 6.443 6.5474 2 2.2657 74331 7.7161 30517 365 355939546 9582 94633 9.70379947 102034 10.4639107314 11 0061 10 10 500 10:30 111087 114333 11.8078 121420 12.4804 LO 1516 SY563 SO ICOB6 1.7833 103594 13 1640 15.720 8.7210 10.256) 118754 SOLSCE 100266 11 5779 2004 100 120710 141929 165603 TOOT MOBI 19.99 9.00 11.1997 117757 165407 196540 109780 12164 147856 6 114576 1460 15.6455 11 2182 12.5412 LISTE 149374 175312 ROOTSI SEE 13.9716 X POSTI OP971 SCOTI OTSI 95621 IZIE ZE Stay it 11 6628S 16.3585 179771 LOPTE ISTIE SOVE 203543 23 5227 21.7133 25.2116 12 12.809132301160141404 146171 15 1150 15 6261 161599 1721 SOPOC 474966 14.9171 16.7130 18.5950 20746 226575 153856 17.250 19.2920 214087 219514 25.012 126621 GLE OLLUT 103001 0GISSE 26 OCH HELFI 151002 21.5505232149 616060 636118 27001 33920 36279 41.7533 19.7641 227700 OGER 19750 107733 H49497 14 1515661 16293 16.9319 176919 182957 190236 15162519 16 9334 17839) 18300219 1509 199710305245 710351 TEST ERZE 16121 SULO 268831 MOORE 668E SE ICH 0 POSTE 9964 27.2120 32.7503 359737 1156 HOOSI 47.5 ret CONTE COSTE 0666 OGLEDE O CTDEO 54.7497 16 17:4364 11.2014 19.012119.8647 30.7616 21.7050 22.697523.7417 17 18.6147 19419410412321322.4144 33.4997346454 25.1551 0636 19210190221237 12974 345447 25.1704 27.2.797 267781 1271167 LILO SEST 6111 0976 90+3 29620601151 LOLIC TOSTOS ONCESI 29.510 320660 34.7193 PILEO 12.7000 35.7856 38.9922 LOCF29 +502 39.9955 47620 450185 501001 35.7645 33.8653 36.7861 58.2750 559195 632025 712451 1356850 3340356 6060 CC SOLZ SOLFESTE OE IE SEZO SCOOL 3009 KORT LS00S Dr | 009665 LEOPOL CHICOS PEST 6656691 1955 56 11134716 14.8376 36.2990 27.862919 5368 31.3289333450 353634 37.5052 544568 61.3733 170.0107 2525256 30.514033,6705 35 0117375530103131433117 465706 50 1115 678765 566 3773 09.7000 76.4114 13.017 1010730112 3459 1425757 1809434210912 270-1936 14.8.357 40:49.5752 55 0819 61 6100 69.057677605137095988265111 5467 126 144 1129 1640477213.6090 279.71103652919 4868511 5159 1434 181264 SEIS SOTS 2006 FOOD SCIE 101 RESEO LL TABLE 6 Present Value of an Annuity Due of $1 PVAD X (1+1) 1.045 1.5% 454 5.04 5596 1 000001 000001 404 100000 190154 100000 100000 1.92010 000001 2 190522 2.046 3.596 100000 100000 1909 1.92501 291156 2.92743 3 315003 410773 476197 3.54 100000 196618 29 310161 194717 3046 100000 197081 291347 1861 471710 6045 7.646 2.046 9.04. 10.04 11.04 12.04 20.01 1.00000 100000 100000 100000 100000 100000 100000 100000 19410 I95455 191743 19000 1909 1928 132333 213920002276326 2.75911 273554271252209005132771 3.67301 3.632 357710 311914543334437134018) 3.10611 446511 4.33721 431213 421972 416 410145403735517 3 23.3609 1904 217267 174196 285941 234612 297040 3.9401 490197 2.95550 391230 4 3.77509 462990 3.72025 454595 169791 450515 5 467308 45873 . SOSISS 6.37038 55791 6.41919 633055 5.78364 0.09719 759821 7 ISSE *$5665 3 571346 660143 74719 131541 9.10134 0.79548 7719 165101 5000 650813 734999 17014 $38993 615717 659270 759519 BOEL 4133 624214 700305 273274 1453) 3294 607509 6.75617 746331 310712 VERSO 21236 510030 4.90191 47970 46000 4.60478 3.99061 5917276654502788 SU) 535536 52105431114433551 6.20037601205 5.1604 521220556376460459 720979 697110 6664 65342 61391401758676443 710107751533 72469 699536790333705 635 503097 0 01900 7811 6620 7.33457 793230 787346 00101 10 30053 SOLS LICE HCG 11 10.47130 10.31318 9.95259 9.63030 9.1100 3.91273 72193 53763 3.34009 12 11367611107112 10.756 10 51421 10.2530710 00155 9,7045 952092 9.30641 909254 33367 131225508 11.907511157534 1125776 10 95400 10661510.38507 10.118 956325 56185 14 1513174 12731511234537 11318 1164 11 30274 10985651002 1039357 1011704 955203 1500370 1354133 13100351169091 12.19607 11.9205211 56312 1123383 1019854 10 58905 102995 102358 7.71003741766 149867 1190 780519 20953608 116071 15765 59037 4500 9.74547924024 1.75615 6 7.34457 6.892365012 3.19247 7.4950070053937057700 7110740236 319075443922 110336 7737742355 5310 136660798117 117501057 LEIST6 OOSSO 16 14.86505 143035 13.34936 13.35135 12937941151741 12.11839 11.795 11.37966 11,03758 10.71325 10.10701 9.58 11571787 1513126 1457771 HOS500 1356110 13.0842 126520 12 2340211817 1146116 11 10500 104466592517 16 16 56225159076515 1917 147130141601213651313 16567 12.70719 12740711 646 1147720102612210 12164 19 17.1917 1667256 15992011535336 1475351 14189 1365930 15:1599 12089301234607 11 2700 1105809 10.37119 70 12001 17-2011 1667146 1597839153301470954 1413394 13:5939 1303512607651215012133500 10 60360 9.00 160 SIT 7810566754 9.31256 1217131910 19219571956 5436) 02153 35781198117461 920141 710134957511219 9.95011 9.3649211922357350 COSSE 21 19,04555 11.16564 1735143 16.58916 15.87147 1521240 14.599331400794 13.46121 12.95038 12.41992 11.59401 1031 10.13155 9.3135696033 45944 15 12 2103041 199139) 18 1849 1793554 17058171624016 15:49543 14.7506 14151701155036 17401157076 10.70661 9.984741401477591710 3026065791437606 22544312145355 20:11845 19.03577 17.953711702189 16 14107 1533330145071327767 12.15841 111 1036961 or 003181597473 03116301 3036458 27 3029 2573034 23.03 22.10250 105401932366 101704 16.92866 159307 142001 12750 1172552 10.750 993567 933309 59502 Req 1 Reg 2 to 4 Determine the price of the bonds at January 1, 2021. (Round final answers to the nearest whole dollars.) Price of bonds $ 129,352,725 Reg 1 Req 2 to 4 Prepare the journal entries to record their issuance by Universal Foods on January 1, 2021, Interest on June 30, 2021 and Interest on December 31, 2028. (Round final answers to the nearest whole dollars. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Date General Journal Debit Credit 2 June 30, 2021 Interest expense 4,512,407 X Discount on bonds payable 512,407 Cash 4,000,000 4,512,407 3 3 December 31, 20. Interest expense Discount on bonds payable Cash 512,407 4,000,000 TABLE 1 Future Value of $1 FV 5110 6.09 7.046 3.09 9046 10.09 11.044 1.00000 110000 L 11000 112360 1.045 1.5% 2.04 3:34 30% 3.5% 4.09 4.54 5.0% 5.5% 1 101000 101500 102000 102500 103000 103500 104000 104500 105000 105500 2102010103022104040 1.05063 06090 107123105160109203 110250 111303 3103030 104568 1.06121107689 169273 110872 1.12416 1 14117 115763112424 4 104000 106136 10243 110381 112551 114752 1.10986 19252 121551 123882 31.05101 107726 1.10408 113141 115927 1.18769 121665 1.2461% 1.27628 1.30096 1.07000 1.08000 114490116640 1.23504 125971 1.31000 136029 1 40255 146933 1.09000 1.13310 1.29503 141156 153862 1 23210 1.36763 1.19102 1 26348 133823 12.0% L12000 125440 1:40-193 157352 1.76334 1.21000 133100 146410 161051 20.045 1.20000 144000 72800 207360 248832 151307 168508 1.41852 1 50073 296598 6 1 06152 109344 113616 115969 19405 1.22926 1.26532 1.30226 1.34010 137684 7 107214 1.10984 11450911889 122987127228131593 136066 140710 1.45466 105286 1.12649 117166 121840 1.26677131681 136857 1.42210 147746 153469 9 1 09369 114339 1 19509 1.24886 130477 136290 142331 145610 155133161909 10 1.10462 1.16054 121899 128008134392 1.41060 148024 155297 1.62889 1.70814 150363 159385 160578 171819 158687 167710 177156 1.71382 12800 194872 1.65093 1.99956 274359 199900 2.17189 235795 2.15892 2.36736 239374 187001 197382 207616 2.21068 230454 247596 255804 27708 28942 3.10585 3.58318 4.39962 5.15975 6.19174 168945 1.79085 183846 1.96715 1.09830 233164 25000 3.15176 3:47855 7.49008 201220 11 111567 1.17795 124337 131209 135423 1.45997 153945 1.62285171034 150209 12 1.12683 1.19562126824134489 142576 151107 1.60103 109588 29586190121 13 1 1309 121355 1 29361137851 1.46853 156396 1.66507 1.77220 1.66565 2.00577 14 1:14947 123176 131968 141297 151259 161869 1.73168 185194 1979932.11609 15 116097 35023 34587 44830 155797 167535 1.80094 193526 2.07893 2.23248 210485 225219 240985 3.91610 251617 27192 281266 3.06580 2.13293 2.20090 285312 3.1384) 345227 3.79750 417725 3:49545 386326 431044 4.78459 2.93719 2.57853 2.750 334173 3.64241 4336349 4 1711 5:47357 10.69932 12.3918 15.40700 239656 317217 174343 16 1.1725 126899 1.37279 146451 160471 1.739 1.87296202237 2.18287 235526 17 118430 128302140024 1.52162 165285 1.7946594790 2.11338 229202 248480 18 1 19615 1.30734 142825 1.55966 1.70043 185749 2.02582 2.20848 240662 262547 19 120811 132695 145681159865 175351 192250 2106852.30786 2.52605 276565 20122019 134656 148595163862 10611 1.98999219112 241171 265330 291776 2.54035 2.95216 269277 3.1582 205414 337993 3.62560 3.61653 5.20714 3.3696 542594 3.70002 399602 431570 16096 397031 459497 432763 505647 4717125.35992 5.14166 611591 560441 6.72750 $31089 589509 654355 7.26354 06731 6 15039 636604 7.68997 361270 964629 22.18611 26 62353 31 94800 33700 21123239 1 36706151567 167958156029205943227877252024 2785963 07873 4.14056 503 610 740075 *94917 10 50385 1600517 25 28243 1.45093 164061185394 20937236324 260584300543 3.386353.13 54273 634543 62304 10.83471 13585461700000 95.39023 3013473 156308131136 209757 242726 280079324340 3.7453243219498395 3.74349 761226 1006366 36768 17.419402289230 29.95992 2373731 40 146 151402 22054 268506 3.26204393926 480102 581636 70399 851331 10.28572 197446 21.724523140942 45 25926 65.0007 93 05067 146977160 ALL 2 Present Value of $1 51 PV- (1+1) 1:59 205 2396 3.0% 3.546 4.596 3.05 5.59 6.046 7.09 8.046 9.046 10.044 11.08 12.046 20.0% 1 099010 0.9852 098039 097561 097057 096615 096154 09501 0.95238 094787 094340 093458 0.92593 091743 090909090090 0.89286 033333 2.0.95030 097006 096117 095181 094260 0.93351092456 091573 0.90703 0.19545 089000 0.87344 015734 84164 082645 081162 079719 069444 097059 0.95652 094232 09860 091514 090194 088900 0.87630 086354 085161 03392 051630 0.79383 07218 075131 073119 071175 057870 + 96093 0.94218 0.92355 0.90595 088849 037144 0.85480 083856 082270 0.80722 0.79209 0.762.90 0.73503 0.7084) 068301 0.65873 063552 048225 5095147 097826 090373 033 036261 054197 0.82193 080245 0.78353 076513 0.74726 0.71299068058 0.64993 0.62092 0.59345 0.56743 0.40188 60.94205 0.91454 0.88797 0.36130 0.89745 0.31350 0.79031 0.76790 0.74621 0.71525 0.70496 0.66634 0.63017 0.50637 0.56447 0.53464 0.50663 0.33490 7. 093272 090103057056 084127 051309 07659 0.75992 073453 071068 0.68744 066506 062275 0.58349 054703 051316 045166 045235 0.27905 1092341 0.81771 085519 082075 0.71411 0.75941 0.73009 0.70319 067654 0.65160 062741 058201054027 0.50187 046651 041393 040355 073357 9091434 087459 083676030073 0.766420 73373 0.70259 067290 064461 061763 0.59190054393 050025 0.46043 04424100390920.36001 0.19951 10 090529 0.36167 082035078120 0 14409 0.70892067556 064293 061391 0.58543 055839 050835 0.46319 0:42241 038554 035216 0.32197 0.16151 11 099632 0.8439 0.80426 0.76214 0.72243.68495 0.64955 61626 0.58468 0.55491 0.52079 47509 0.42888 0.38753 0.35 0.31738 0.2874 0.13459 12035745 03361907349 0.74356 070138 066178 0624600589660 55684 032598 0.49097044401039711035553 031363 028584 0.25668 011216 13:037566 08240) 0.77303 072542 0.68095 0.6940 0.60057 0.56427 0.53032 0.49856 0.46884 041490 0.36770 0.32616 0.28966 025751 0.32917009346 14 0.16996 0.81155 0.75785 070773066112 061778 0.57748 0.59997 0 50507 0.47257 0.44230 038762 034046 0.29925 026333 023199 0.204620.07719 15.50135 0.79955074301 069047 064186 059689 0.55526 051672 0 48102 044793 041727 036245 031524 0.27454 0.23939 020900 0.10270 006491 16 0.85252 0.78363.72545 0.67562 0.62317 057671 0.53391 0.49447 0.45811 042455 0.39365 0.33873 0.29159 0.25187 0.21763 0.1589 0.16313 0.05409 170.14438 0.77639 071416 065720 060502 0 55720 051337 0.47318 0.43630040245 0.37136 031657 0 27027 023107 0.1971 0.10%) 0.14564 0.04507 11 035602 076491 070016 061112 0.58739053536 049363 0.45280 041552 038147 035014 029586 025095 021199 0.17986 0.15282 0.13004 003756 19 082774 0.15361008643 002553 0.57029 0.52016 047464 043330 039573 0.36158 033051 0.27651 023171019449 016351 0.13768 011011 003150 30051954 074247 067297 0.01027 055368050257 045019 0.43464 037689 0.34273 0.31180025842 021455 0 17843 014864 012409 010367 0.02005 210.31103 0.73150 0.65978 0.59339 0.53755 0.45357 0.45583 0.39679 0.35894 0.33486 0.29416 024151 0.19566 0.16370 0.13513 0.11174 0.09356 202174 24 0.78757 0.69954 062172 055288 0.49193 0.0796 0 39012 0.34770 031007 0276660.24098 019715 015770 0.12640 010153 0.08170 000583 0.01258 25 0.77977 068921 0.60953053939 047761 0.43315037512 033273 0.29530 0.26223 0.23300 0.13435 0.146020.11597 0.09230007361 0.05883 0.01048 73 075664 065910057437 050088 041708 0.35165 033341 0.29157 025509022332 0 19563 015040 011591 008955 0.0693400552 004117 000607 29 0.14934 0 64936 056311 048866 043435 036875 0.32065 0.27902 0.24295 021168 018156 014056 0.10733 0215006304 004349 00373 0.00506 30 0.7492 0.63976 0.35207 0.47674 0.411990.35425 030532 0.26700025138 020064 0.17411 0.13137 0,09935 0.07337 0.05751 0.04365 0.03333 0.00401 31 073458 0.63031 0.54125 046511 039999 0433 019646 025550 022036 0.19018 0.16425 012277 0.09202 0.00015005210 0.03935 0.03950 000351 40 0.67165 0.55136 0.45289037245 0_30656 025257 0.20129 0.17193 0.14305011746 0.09722 0.00678 0.046030.03184 0.02209 0.01538 0.01075 0.00068 TABLE 3 Future Value of an ordinary Annuity of $1 (1+1-1 FVA 1.09 5.09 5.544 6.04 7014 10 9.044 10.04 1 2 10000 20100 30301 1.5 2.046 1546 3.04 10000 10000 10000 10000 2015 20200 20100 30004 3.0756 400 41210 41525 4180 515252046 5356351091 3.345 404 10000 10000 2015020400 31063 31210 42149 5.3635 54163 10000 20150 1370 272 54707 10000 20500 31525 41101 55256 10000 20550 31650 4142 55511 3 10000 20600 3116 4240 56371 STO 10000 70700 32149 441 37507 1.0000 20800 3264 5061 5. 10000 21000 31100 10000 20900 32711 45731 59647 10000 21100 33421 47097 1201 10000 2.1200 3374 47793 30.046 10000 22000 36100 3.2010 7410 HE 4 FODO COLE 46410 61031 5 1010 62378 68551 6.9753 7.8359 IST 1.9290 69901 6 1530 6.3296 6.3051 so 3 72135 7.12.30 74343 7.5474 7.6633 77794 78983 2857 4375 E5530 17361 1923 90517 9214 93685 955939.7546 9.9545 10159110360510 520 10 10.4632 10 7027 10 9497 11 2034 11463911711120001 67169 30192 3800 103021 11420 95491 110206 12579 1.1938 1975 11491) 7.1533 16540 102598 11 9700 136164 9.7216 11256) 12.8754 7.5353 93004 11025 13.0310 39221 1063 124516 144866 7.7156 79120 9.4873 9.7653 114559 1194 13591 141610 1593 16720 10010 12.1992 147757 175407 12.9159 16 499 207989 259587 6 GO CREED 13.1108 15.1929 13.5412 15736 17 S 31.1504 39 5803 11 11.5665 11.8633 12.147134835 12.8078 13.1420 13.4164 12 12 65130412 13:4121 13.7956 14 1920 146020150255 13 13 8003142161 146803 151404 15.6178 16 1130 16 6201 14 149474 15.4501 15 9739 16 5190 170663 17 6710 16 2919 15 16 0900 16.6831 17.294 179319 185989 19 2957 200236 154640 17 1599 143005145835 14.9716 15 9171 163856 16 0 17.7130 162565 165821 195910 20 2936210151 215786 224017 21.2760 990 16.6455 17.5603188312 201007 213541 214953 2295 245227 342149 160192 27 9750 27 1521 29.3609 201406 225505 195614 30.6546 >27132 241331 26 2116 200291 30099 32 1936 37.2792 ISO 159321 20.7841 59 1959 720351 25.1290 SLCTC 25.6575 30.3345 35.9497 33.0034 369737 57.461 105 106 27.5581 10 1.402 33.9910 COSES 48 8837 22.7193 22412 26 1551 290636 31 3714 16 173579 179324 11.6303 19 3302 30.150930971021.3345 17 1004 19.2014 200121 203647 21761692.7050 33.6975 13196167 20:4894 314133223565234144997356454 19 201109217961216406239460351109203572 276712 207201902312376297425541 265704 212797 29.7781 24.11 2699654 294812 32 1027 34683 25.6725 202129 309057 337000 LOS 253404 261334 30 5390 330660 374502 32.15 44.500 50 1959 569195 46 547 455992 511591 57 2750 126 1167 1547400 6543 06LELE 41 616) 45.1030 460185 51 1601 36.7856 40 9955 64301 7205 11660 TELEE ESP 21 23.1102 24.4705 25.7833 271533 25.6765302695 39692 35.7195 37.741 50, 4320 56.7645 64.0025 72.3651 11.07 325025 3014714937338740568143.9027475754 516227560519 610071 06:43 72355 9446081112321365075 1644940 199 0209 213127 1151.5816 4045164542679 04030 674036 754013345501 95.02551070303 1207991 1560056 1547620 199 6351 255056 337113444259363367670914143357 TABLE4 Present Value of an ordinary Annuity of $1 1 PVA 1 1 704 * 301 6.09 * SLO DE 1.50 3:54 1.596 2.046 4.046 3.04 1 098039 097017 151960 0.96618 1.89909 GEEES 1 SLLESI 1.09 099010 197040 294099 3.90197 45534) 0.98522 1.95585 2.91230 3354 0.97561 19214 2.55602 1-94156 28835 191347 22861 171710 457971 4.59 5. 5544 095094 095273 0.94787 217267 185541 154612 274896 172335 2.69293 3.5459550515 438998 432941 42703 158009 277509 362990 0.94340 0.93453 093593 180103 178326 267301 26242 257710 3:46511 333721 3.31213 421236 41002099271 9.046 10.09 110 12.01 091743 090909090090 089236 033333 1.75911173554 171252 161005152778 25312924868524457124018210548 3.23972316057 3.10345 303735 255873 31965 179079 369590 160478 2.99061 3 1 230164 36710 451505 3.76197 3.1073 471346 ESLES 5 4764 464583 445152 5.6919 5.79545 S.S0513 5.41719 SITES TELTOT 5.60143 647199 7 STEERI 6.2013 634939 7.17014 S15787 5.07560 589270 575632 659589 6,46321 726879 7.1073 O1265 6.59821 143593 530052 92311 732545 9 5.24214 600205 6.73274 743533 11000 4.76654 4.62350 5.38939 520697 5.74564 624639 702351 671008 6 11454 6.37396 760769 31001 4.99553 5.6629755238 633457 6 20979 695230 680169 75376) 7.36009 765165 556603 4.48393 435536 4.23054 4.11141333551 503295 43684247122045617060459 55483 333493514612 496764 339716 599525 57500355370553225403097 64176661457585921 56502261347 651523 701909 775611 359030 6 816224 8.95239 7.97087 3.75705 7.72173 10 2.47130 749367 794 9 7.55687 838354 885268 929195 9.715 110.36763 10.0712 9.756NS 9.51421 9.25263 9.00155 676048 3.52893 8.141 8.09354 121135508 10 907511057514 1035776 9 95400 966333 3507 91155 IS 13 12 13374 1173153 11 34837 1093319 10 6 10 30274 99565 965735 9.39357 91170 14 13.00370 12.54335 12.10625 11 69001 11 29607 10 92052 10 56312 10:22283 99564 958965 151316505 13340212 54926 12381381193794 11 5174111 11839 1071955 10379561003758 SOLSCE 7.1396 7.53608 7.90375 824424 55048 + 6.50519 649506 610653 5.93778432706 71607368110649236 619437 443922 748690710336674937 642355 453260 7.78615 7.36609 66187662117401057 10006976060871987 681056 467547 74547 9 10791 16 14.71757 1413126 15.57771 13.05500 12.56110 12.05412 11.65250 1123407 10.03777 10.46116 10.10590 9.4 171556215 14 90765 14 391571371220 13.16612 12.65132121656711702191121407 10 36461 10.47720 9.76332 11 16.30 15.67356 14.99203 1435136 13 753511310968 12 65930 12 159991168959 1124007 10 2760 10.05909 191722601 16.2617 1567346 147889 14 33380 13.70934 1313394 1259329 12.08532 11.607651115812 10.33560 2018 04555 17.1664 165143 15 1916 14.6774714212401359033 00794 12 46221 11 95038 1140992 10 5940 355137 9.12104 937189 960300 31256 7.92371737916 697390 4.72954 35436302155 7.54879 7.11963 47463 5.75563 201410162737967 451219 395011 3.36192 711929 736578434350 9.12155 151356 0333745944416956 981815 211.85693 17.90014 17.0112L 16.15455 15.415021469797 14.02916 13.464721282115 12.27524 11.76408 10.835 10.01.30 9.29334 3.6456 3.7507 7.56200 410133 25 2703316 071961 1952346 114430 17413151640151 1562201 142 1409394 134119 1278336 1165158 106747892251 907704 1.17.8014 454759 30 25 3071340154 2239646 20 93039 19.60041639205 17.29701 1620189 15.37245 1453375 13.76430174094 112577110273659.42091 16937805511 497834 403259991555 2735541 25 10275 33 11477 2135507 19.79277 11 40158 17 15909160401215040301233171 11.93401 10.75736977395703 TABLES Future Value of an Annuity Due of $1 FVAD X (1+1) - [4+)" ] +) 1,094 1.54 3,04 SUO 7.046 30% 9.04 10.04 45 10150 2015 10200 20004 sos 00501 1 10150 20452 00501 00011 11100 10100 21210 25% 10250 20756 3.1525 42563 2 10700 2014 1204 11300 23744 10000 23464 1100 OLELE 1 0100 20101 3:0604 41010 5.1520 23411 30909 10300 20909 1336 43091 54654 3.1216 32149 30.04 12000 26100 41550 6410 39299 10550 21680 33423 45811 SI 1905 10600 2.1836 33746 46371 59755 21523 33101 45256 53019 3.7097 32465 44163 5,6330 32782 4.4707 5.7169 23100 16110 5.1051 4 23701 35731 4947 65311 41523 52296 34999 47507 6.1533 4.2010 5 3081 48666 BES 37793 5351 71152 3 5.3677 COSSS 63359 6.7150 6.9129 7.3938 7.9328 14573 8.2004 10 DES SL68 . 62135 6.3230 6.6625 6.7794 1983 7 72557 24321 75830 7.7361 7.8923 8.0517 8.2142 8 1.5685 55591 57546 19545 9.3685 9.5826 9 94622 97027 9.9497 10.2014 10 461910.714110061 10 10 5665 10 863) 111637114535 11 1078 12 1420 124864 70192 33800 93001 1122 12 1412 7.1420 35491 100266 11 5779 13 2055 16St6 7.2669 8.7216 10.2569 118754 135395 96366 114570 76540 2500 10 9780 125164 14836 129159 15.0991 197909 10:4913 7833 10 1594 112997 131610187757 157220 16 547 11 5614 196546 ISL 10.4359 12.5795 149374 175312 12.0210 1419 165603 12 1803 139716 13466 156455 1 SES 311504 15.3856 ! 19.1407 TEEEE 20.1543 SOS 144640 16 1599 149171 16.7130 18 5936 1556 TL 179771 20:4953 23 3149 476 15.8699 17.8821 20 0151 222160 21.7132 352110 29 0949 11 11.6835 12.0412 12.4121 12.7956 13.1920 13.6030 14.0358 12 12 109) 132368 136503 14140114 617 15.1130156268 13139474 144504 149739 15:5190 160563 166770 172919 14 15 0969 15 6321 16 2934 169319 17.5989 18.2957 190236 15 16 257916-9324 17.6393 153802 19 1569 19971020.8245 165895 19 1406 21 5505 241290 51 1950 172368 19.2926 21.4087 236411 179321 19. 7541 21 7193 269750 30.773 270191 123920 362297 417531 350192 333609 120034 334054 205786 26 1521 29.3243 210351 164421 22 6575 246725 61 26 54 9197 66811 43.500 LELESE 23.7417 25.9964 GELE 104.9306 27.3129 299057 25 3551 40 3013 29.5402 32.9390 36 3790 0665 28.4812 SE OF 245404 27.1324 29 3390 330660 16 174304 11.2014 19.012119.8647 20.7616 21.7050 22.6075 17 15 6147 194942041232138632141442332997246454 18 19 5109 20.7967 21 8406225460241169 25.357226.6712 19 31 0190 2121733392424547 258704 272797287761 3033219273470534,733 26 183327676539209530.9092 49 559193 SUIOS 32.7502 364502 404665 447630 494229 39.5447 45993 SO 1591 562150 630035 380636 30-3714 1271167 158.760 135 8030 547497 624397 710324 BOVE 327600 357858 38 9927 WCE 33363 56.7861 501601 557645 213651 STORE 34 719) STICOS 21 23:4716 248376 26.2990 27.8629 29.5368 3.3289 33.3480 363034 37.5052 42.1933 40057 015733 70.4017 915034 270.00 2525 5256 0514032.6709350117 37.5530103131433117 46 5700 50 1135 539600 581564 67 6765 78954 9333401001113691493319 5663173 50351327 38.1018 41379445000390037 33:4295 $53253 63 7524 69 7603 70-4194 13 10171010730192 3459 3485753 13041342200112 2702936141133 40493753 55.0819 61 6100 09 0876 77663337.509595365 11 1467 12695 1441159 1640477 215.60962797810662919 456.515 645 50 151054316294 TABLE Present Value of an Annuity Due of 51 1 PVAD *(1+0) 2016 2 SUE 401 44 504 SOTT 1 000001 000001 100000 10000 000001 100000 104 1.5 100000 22 2.97010 3955 909 91230 000001 1 OM 1961 ST 118 TECHT OHI 1901 394156 100000 1920 2.91347 117801 3 604 7045 10.01 11.04.2011 100000 100000 100000 100000 100000 100000 10000 100000 193450 1959 1913 190909 1900 189734 1513 201339 280003 27826 275911 273554271357 0905 25770 3.6701 42157710353179340 141 1451 3.10611 446511 4310 42972 1897410345 403355887) 100000 19611 1.95694 2009 267361 377509 3.7690 402910 438753 6968 9738 255941 72125 454595 + LOOSE 30164 67108 264052 1993 45051 3 (6106 FLOT 476197 011 IEBC 5.3778 2 CES (55665 $35341 1.78364 6.1945 86919 7.72119 5921 165166459 5.91146 3.649 557971 5150 660143 641719532855 7471977.34919 723038 711454 253545617014 8096 7876 9.16224 1.97017 378511 545182 $300 $3245 6 15787 607505 700303 6.192207017 273274 759539 746921 143513 1012 5.21136 10010 4.99971 45395479079 4478 399 591752 5.76650 5.628 30935526533054 S11141431351 656231 638929 620017 601255712050116460159 7209796971306664 653413633654013546704 489716 730109 7.51521 724010 6759006537053203 501097 1 IS HOES WEDSSOS HO 668797 733457 10 CSODE 00956 2013 escort 549807 1110.47150 10.73218 9.95359 9.75201 983020 931661 9.11000 91271 5.53783 34000 12 11 3670) 1107111 107851051411052421000155 970041 952192 30641 09254 ESA 11325508 11 90751 1157534 11 25736 10.95400 1060333 1038507 10:111588325 93154 1113370 12.7315 12 347 1193318 11 049 11.30274 10.98585 1065285 10 935 10 11708 935260 151400370 13 43311310025 1260091 120 11930531156312 11 225) 10.1966 10.58105 10 29491 ZSRI96 G6 7.71010 7.417667.14457 631933 663033 19347 81306 750519740720653 693770 5.37706 853608110023 781300 7421621154392) 190178 6560 10336 77490774355 5505 2414 E7015 3060 7.90117 7601115105T 9.35765 973547 t 16 14.84565 1434326 13.1126 1338138 12.9379412.51741 12.11839 11.73058 11.3796 1123758 10.71325 10.107919.55945 9.06049 608 7731056 587547 17 15.71767 15.13126 14577714055001350110 1109412 12.6530 12 234021183771146116 11.1099010446658117 931256 371 3796797399172956 11165675 15 90765 1529151 14.713101166121365132 1318567 12.70719 12.27403 1136101 1147726 10.7622 10.12164954501902155 14879 1196) 571465 1) 173 166735615 99301 1535336 1675351 11 1365930 ) 1597 12.0095 123407 11 12700 1179 103718 275561930141170163 3.2007 111319 2011200117431 1667546 1597389 1533301470944 1613194 133 130531 11 60765 12.15812 1133560 10.60360 935011 HOE 6 2 19.04555 1616064 1735145 16.5391615.57747 1331346 14.59033 14.00794 13.471 12.95038 12.492 11:5401 10.SINS 10.13855 95135694133 8.400 152334132101041 19 1918 1917 91554 1705 16 01349545H 198641415170 1350 126091 15252610-30601 99644 114 113 93110 30 470 480 230 21:45358 30115419.08577 17.96371 1702189 1614107 1533510 1459073 11.27767 13.55841 TL 30.50961 900143 3316901036455390292571034 11 13 110250 2051922906017041601594907 H21185811725521075096 935813039593
