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please help me calculate and is their a way to do them with out excel market int

ID: 2522994 • Letter: P

Question

please help me calculate and is their a way to do them with out excel

market inte est rate is 10%. Winner Sports Ltd. issues S700 000 of 11%, 25-year bonds payable The bonds pay terest on June 30 On June 30, 2016, the and December 31. Winner Sports Ltd. amortizes bond premium by the effective-interest method. Requirements 1. Use the PV function in Excel to calculate the issue price of the bonds. 2. Prepare a bond amortization table for the first four semiannual interest periods. 3. Record the issuance of bonds payable on June 30, 2016; the payment of interest on December 31, 2016; and the payment of interest on June 30,2017 Requirement 1. Use the PV function in Excel to calculate the issue price of the bonds. (Round your answer to the nearest whole dollar.) The issue price of the bonds is $

Explanation / Answer

semiannual Interest : 700000*.11*6/12=38500

semiannual market rate : 10 * 6 / 12 = 5%

semiannual months = 25 * 2 = 50

Issue Priceof bond =[PVA 5%,50 * Interest ] +[PVF 5%,50 * Face value]

           = [18.25593*38500]   + [.08720*700000]

            = 702853.31+ 61040

            = $ 763,893

2)Semiannual interest : 1200000*.02*6/12=12000

semiannual month = 10*2 = 20

semiannual market rate = 8*6/12 = 4%.

Issue price =[PVA4%,20 * INterest ]+[PVF 4%,20*Face value]

          =[13.59033*12000]+[.45639* 1200000]

         = 163083.96+ 547668

        = $ 710752

***find present value factor from present value table or using the formula 1/(1+i)^n

present value annuity factor can be find from present value annuity table or using the formula 1/(1+i)^1 + 1/(1+i)^2+.....1/(1+i)^20]