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Given the following data, prepare an amortization table (use the effective metho

ID: 2481028 • Letter: G

Question

Given the following data, prepare an amortization table (use the effective method).

1/1/10 - issue $800,000, 9%, 3 year bonds, interest paid annually on 12/31, to yield 8%

Round answers to the nearest dollar. Enter all amounts as positive numbers.

Amortization Table

The Effective Method

Date

Cash Paid

Interest Expense

Amortization

Bond Carry Value

1/1/10

820,615

12/31/10

12/31/11

12/31/12

800,000 (rounded)

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Round answers to the nearest dollar. Enter all amounts as positive numbers.

Amortization Table

The Effective Method

Date

Cash Paid

Interest Expense

Amortization

Bond Carry Value

1/1/10

820,615

12/31/10

12/31/11

12/31/12

800,000 (rounded)

Explanation / Answer

Amortization Table:

A B C D E F G Date Interest Payment Interest expense 8% x Previous BV in G Amortization of bond premium C - B Credit Balance in Bond Premium Account Credit Balance in Bonds Payable Account Book Value of the Bonds F + E 1/1/10 20615 800000 820615 12/31/10 72000 65649 (6351) 14264 800000 814264 12/31/11 72000 65141 (6859) 7405 800000 807405 12/31/12 72000 64595 (7405) 0 800000 800000
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