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Using the tables in Exhibits 26-3 and 26-4, determine the present value of the f

ID: 2393727 • Letter: U

Question

Using the tables in Exhibits 26-3 and 26-4, determine the present value of the following cash flows, discounted at an annual rate of 15 percent. (Round "PV factors" to 3 decimal places. Do not round intermediate calculations and round your final answers to the nearest whole dollar amount.)

$8,500 to be received 20 years from today.

$13,000 to be received annually for 10 years.

$6,700 to be received annually for five years, with an additional $12,000 salvage value expected at the end of the fifth year.

$31,000 to be received annually for the first three years, followed by $20,000 received annually for the next two years (total of five years in which cash is received).

Present Value 519 65,247 Transaction a$ Transaction b$ Transaction c Transaction d

Explanation / Answer

Present Value Transaction a $        519 Transaction b $ 65,247 Transaction c $ 28,422 Transaction d $ 92,184 Working: Transaction a: Present Value = Future Value x Discount factor = 8500 x              0.061 = $        519 Transaction b: Present Value of annuity of 1 = (1-(1+i)^-n)/i Where, = (1-(1+0.15)^-10)/0.15 i 15% =         5.019 n 10 Present Value of Annual cash flow = $       13,000 x         5.019 = $       65,247 Transaction c: Present Value of annuity of 1 = (1-(1+i)^-n)/i Where, = (1-(1+0.15)^-5)/0.15 i 15% =              3.352 n 5 Present value of 1 = (1+i)^-n Where, = (1+0.15)^-5 i 15% =              0.497 n 5 Present Value of annual cash flow = 6700 x         3.352 =        22,458 Present value of salvage cash flow = 12000 x         0.497 =           5,964 Total        28,422 Transaction d: Year Cash flow Discount factor Present Value 1 $       31,000         0.870 $       26,970 2 $       31,000         0.756 $       23,436 3 $       31,000         0.658 $       20,398 4 $       20,000         0.572 $       11,440 5 $       20,000         0.497 $         9,940 Total $       92,184