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The following information applies to the questions displayed below.] Coney Islan

ID: 2713561 • Letter: T

Question

The following information applies to the questions displayed below.] Coney Island Entertainment issues $1,300,000 of 5% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. Calculate the issue price of a bond and complete the first three rows of an amortization schedule when:

The market interest rate is 4% and the bonds issue at a premium.

Issue Price: _______________

Date Cash Paid Interest Expense Increase in Carrying Value Carrying Value 01/01 06/30 12/31

Explanation / Answer

Face Value 1300000 Interest Rate 5% Periodic Interest 5%/2 2.5% Coupon Interest (1300000*2.5%) 32500 No of Periods in semiannual compounding (15*2) 30 Market Interest Rate: 4%/2 2% Bond Price B0= (Coupon Interest*(PVIFA 2%,30))+(Maturity Value*(PVIF 2%,30)) Bond Price B0= (32500*(PVIFA 2%,30))+(1300000*(PVIF 2%,30)) Bond Price B0=(32500*0.5521 )+(1300000*22.3966) Bond Price B0= 1445620 Date Cash Paid Interest Expense Increase in Carrying Value Carrying Value 1-Jan 1445620 30-Jun 32500 28912.40 -3587.60 1442032.4 31-Dec 32500 28840.65 -3659.35 1438373.05