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Cash 860.651.79
Effective-Interest Method
12% Bonds Sold to Yield 10%
1.
Land 300,000
Notes Payable 300,000
(The $300,000 capitalized land cost
represents the present value of the note
discounted
for five years at 11%.)
2.
Equipment $297,079
Notes Payable $297,079
*4043393 ( 1/(1,11^8))
(b)
31 des 2015
EXERCISE 14-12
(a)
Cash 4,000,000
Property 90,000
*199,800 140,000
PROBLEM 14-2
Cash $2,061,440
(b)
Loss $ 41,945
Cash 1,065,000
Computer 409,806.00
[($409,806 $70,000) 5]
PROBLEM 14-8
1. Sanford Co
Cash 25,000
Cash 25,000
Cash 25,000
2. Titania Co.
Cash 24,000
Cash 4,800
*$120,000 $400,000 = .3
*Reacquisition price
*$.50 disesuaikan.