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Use the following tables to calculate the present value of a $55,000 to be recei

ID: 2564553 • Letter: U

Question

Use the following tables to calculate the present value of a $55,000 to be received five years, if the market rate is 7% compounded annually? Round to the nearest whole number.

Periods

5%

6%

7%

10%

1

0.95238

0.94340

0.93458

0.90909

2

0.90703

0.89000

0.87344

0.82645

3

0.86384

0.83962

0.81630

0.75132

4

0.82270

0.79209

0.76290

0.68301

5

0.78353

0.74726

0.71299

0.62092

6

0.74622

0.70496

0.66634

0.56447

7

0.71068

0.66506

0.62275

0.51316

8

0.67684

0.62741

0.58201

0.46651

9

0.64461

0.59190

0.54393

0.42410

10

0.61391

0.55840

0.50835

0.38554

$

Periods

5%

6%

7%

10%

1

0.95238

0.94340

0.93458

0.90909

2

0.90703

0.89000

0.87344

0.82645

3

0.86384

0.83962

0.81630

0.75132

4

0.82270

0.79209

0.76290

0.68301

5

0.78353

0.74726

0.71299

0.62092

6

0.74622

0.70496

0.66634

0.56447

7

0.71068

0.66506

0.62275

0.51316

8

0.67684

0.62741

0.58201

0.46651

9

0.64461

0.59190

0.54393

0.42410

10

0.61391

0.55840

0.50835

0.38554

Explanation / Answer

Present value of inflows=cash inflow*Present value of discounting factor(rate%,time period)

=$55000/1.07^5

=$55000*0.71299

=$39214(Approx),

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