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Requirements Assume the market interest rate on January 1 of year 1, the date of

ID: 2566817 • Letter: R

Question

Requirements Assume the market interest rate on January 1 of year 1, the date of issuance of the bonds, is 5%. Answer the following questions about Giving Ltd.'s long-term liabilities: 1. a. Using the PV function in Excel , what is the issue price of the bonds? b, what is the maturity value of the 3% bonds? c. What is Giving Ltd.'s annual cash interest payment on the 3% bonds? d. What is the carrying amount of the 3% bonds at December 31, year 1? Prepare an amortization table through December 31, Year 4 for the 3% bonds. (Round all amounts to the nearest dollar) How much is Giving Ltd.'s interest expense on the 3% bonds for the year ended December 31, Year 4? Show how Giving Ltd. would report the 3% bonds payable and the 4% notes payable at December 31, Year 4 2. 3. Print Done

Explanation / Answer

The interest expense for each year is 5% on carrying value of Bonds payable.

The amortization table will be as given below:

Annual Interest date

Interest Payment

Interest Expense

Discount Amortization

Discount account Balance

Bond Carrying Amount

Jan. 1 Yr 1

452425

3047575

Dec.31, Yr 1

105000

152379

47379

405046

3094954

Dec.31, Yr 2

105000

154748

49748

355298

3144702

Dec.31, Yr 3

105000

157235

52235

303063

3196937

Dec.31, Yr 4

105000

159847

54847

248217

3251783

Dec.31, Yr 5

105000

162589

57589

190627

3309373

Dec.31, Yr 6

105000

165469

60469

130159

3369841

Dec.31, Yr 7

105000

168492

63492

66667

3433333

Dec.31, Yr 8

105000

171667

66667

0

3500000

Annual Interest date

Interest Payment

Interest Expense

Discount Amortization

Discount account Balance

Bond Carrying Amount

Jan. 1 Yr 1

452425

3047575

Dec.31, Yr 1

105000

152379

47379

405046

3094954

Dec.31, Yr 2

105000

154748

49748

355298

3144702

Dec.31, Yr 3

105000

157235

52235

303063

3196937

Dec.31, Yr 4

105000

159847

54847

248217

3251783

Dec.31, Yr 5

105000

162589

57589

190627

3309373

Dec.31, Yr 6

105000

165469

60469

130159

3369841

Dec.31, Yr 7

105000

168492

63492

66667

3433333

Dec.31, Yr 8

105000

171667

66667

0

3500000

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