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Accounting Chapter 5 Current Values column represents values of changing
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April 17, 2023
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Scenario Summary
Current V
alues:
1
2
3
4
Changing Cell
s:
Market_Rate
11.00% 12.00% 10.00%
9.00%
8.00%
Result Cells:
What SUP, Inc.
Bond Amortization Schedule
Amount
100,000.00
$
Stated Rate
10.00%
Payment #
Interest
Payment
Interest
Expense
Amortization
(Discount)
Premium
Carrying
Value
($3,695.90)
$96,304.10
1
$10,000.00 $10,593.45
($593.45) ($3,102.45)
$96,897.55
2
$10,000.00 $10,658.73
($658.73) ($2,443.71)
$97,556.29
3
$10,000.00 $10,731.19
($731.19) ($1,712.52)
$98,287.48
4
$10,000.00 $10,811.62
($811.62)
($900.90)
$99,099.10
5
$10,000.00 $10,900.90
($900.90)
$0.00 $100,000.00
11.00%
$10,000.00
$96,304.10