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Use the following tables to calculate the present value of a $775,000 6%, 5-year

ID: 2467044 • Letter: U

Question

Use the following tables to calculate the present value of a $775,000 6%, 5-year bond that pays $46,500 interest annually, if the market rate of interest is 7%. Round to the nearest dollar. Present Value of $1 at Compound Interest

Periods         5 %          6 %         7 %        10 %

1              .95238      .94340      .93458      .90909

2             .90703      .89000       .87344    .82645

3 .86384    .83962     .81630       .75132

4             .82270        .79209      .76290 .68301

5             .78353 .74726     .71299 .62092

6              .74622      .70496    .66634 .56447

7               .71068    .66506          .62275     .51316

8 .67684    .62741       .58201      .46651

9           .64461       .59190    .54393     .42410

10    .61391      .55840       .50835 .38554

Present Value of Annuity of $1 at Compound Interest

Periods      5 %           6 %        7 %        10 %

1             .95238       .94340    .93458        .90909

2            1.85941    1.83339   1.80802    1.73554

3            2.72325       2.67301    2.62432    2.48685

4            3.54595       3.46511    3.38721    3.16987

5           4.32948       4.21236     4.10020    3.79079

6           5.07569 4.91732     4.76654   4.35526

7           5.78637       5.58238      5.38929     4.86842

8           6.46321      6.20979      5.97130    5.33493

9          7.10782      6.80169        6.51523     5.75902

10          7.72174     7.36009      7.02358      6.14457

$______

Explanation / Answer

Present value of the bond = annual Interest*PVAF( 7%,5 years) + Maturity Value ( 7%,%years)

= 46500*4.100 + 775000*0.713

= 190650+552575 i.e 743225

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