0

0.463 6.71 Table A, 10 yr, 8%= Table B, 10 yr, 8%= Table A, 10 yr, 12%= Table B, 10 yr, 12%= $10,000 0.322 5.65 $10,000 Bond Information Face Value $100,000 Issue Date 1/1/2018 Maturity Date 1/1/2028 Interest Rate 10% Interest Payment Market Rate for Disc 12% Market Rate for Prer 8% Straight Line Amortization - Discount Bond Market Interest Rate: 12% Market Value: Unamortized Discou Annual Amortization $88,700 $11,300 $1,130 Interest Periods Interest to be paid Interest Expense Discount Amortizati Unamortized Discou Bond Carrying Value $88,700 Issue Date 1 2 3 4 5 6 7 8 9 10 Market Value: Straight Line Amortization - Premium Bond Unamortized Premiu Annual Amortization $113,400 $13,400 $1,340 Market Interest Rate: 8% Interest Periods Interest to be Paid Interest Expense Premium Amortizati Unamortized Premi Bond Carrying Value $113,400 Issue Date 1 2 3 4 5 6 7 8 9 10 Market Value: Effective Interest Rate Amortization - Discount Bond Market Interest Rate: 12% $88,700 $11,300 Unamortized Discou Interest Periods Interest to be paid Interest Expense Discount Amortizati Unamortized Discou Bond Carrying Value $88,700 Issue Date 1 2. 3 4 5 6 7 8 9 10 Effective Interest Rate Amortization - Market Value: $113,400 $13,400 Premium Bond Unamortized Premiu Market Interest Rate: 8% Annual Amortization nterest Periods Interest to be paid Interest Expense Premium Amortizati Unamortized Amort Bond Carrying Value $113,400 Issue Date 1 2 3 4 5 6 7 8 9 10