VO Present Value of Bonds Payable; Premium Moss Co. issued $830,000 of five-year, 13% bonds, with interest payable semiannually, at a market (effective) interest rate of 11%. Determine the present value of the bonds payable, using the present value tables in Exhibit 5 and Exhibit 7. Round to the nearest dollar. 450,491 Exhibit 5 Present Value of $1 at Compound Interest 7% 10% Periods 1 2 3 4% 0.96154 0.92456 5 46% 0.956940 0.915730 0.876300 0.838560 0.802450 0.767900 0.734830 0.703190 0.672900 0543930 0.88900 0.85480 0.82193 0.79031 0.75992 0.73069 0.70259 0.67556 5% 0.95238 0.90703 0.86384 0.82270 0.78353 0.74622 0.71068 0.67684 0.64461 061391 57% 0.94787 0.89845 0.85161 0.80722 0.76513 0.72525 0.68744 0.65160 0.61763 0.58543 6% 0.94340 0.89000 0.83962 0.79209 0.74726 0.70495 0.66506 0.62741 0.59190 0.55839 67% 0.93897 0.88166 0.82785 0.77732 0.72988 0.68533 064351 0.60123 0.56735 0.53273 0.93458 0.87344 0.81630 0.76290 0.71299 0.66634 062275 0.58201 0.54393 0.50835 0.90909 0.82645 0.75131 068301 0.62092 056447 051316 0.46651 042410 0.38554 11% 0.90090 0.81162 0.73119 0.65873 0.59345 0.53464 048166 04393 0.39092 0.35218 12% 0.89286 079719 0.71178 0.63552 0.56743 0.50663 045235 0.40388 0.36061 0.32197 13% 0.88496 0.78315 0.69305 0.61332 054276 0.48032 042506 0.37616 033288 0.29459 6 7 8 9 10 Exhibit 7 Present Value of an Annuity of $1 at Compound Interest NS Periods 1 2 3 4 5 6 2 10% O.RO 1.73554 2 AAS 12% 0.26 CHIOVE 0.96154 1.8M09 2.77509 3.6990 445182 5.4214 6.00305 673274 7.43533 811000 41 0.95694 1.8726 2.74 3.5753 43 5.1577 5.89270 6.595 726879 791222 0.95238 1.41 2.72325 3.54595 4.328 5.07 5.78637 6.46321 7.10782 772173 5W 0.94787 1.1632 2.69790 3. SOSTS 427028 4.99553 5.68297 6.33457 6.95220 753763 0.M.340 1.83339 2.67301 M11 42121 4.91732 5.58238 620979 6.80169 76000 66 0.93897 1.82063 2.MM 34250 415560 4M101 54M52 60 665610 7.16383 7 0.93458 1.AZ 2,67412 338721 410020 476654 5:38929 597110 651523 7.02358 6.OSCE SESSE 11% 0.000 1.71252 244371 3.16245 365 423054 471220 5.14612 553705 SA 1037 3.60470 411141 1610 2.3115 2.97447 151723 355 442261 4.79677 5.13166 5.42624 4MM 5.3393 5.79202 9 10 406764 5.32825 5.65002