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*Problem 14-3 Oriole Inc. developed a new sales gimmick to help sell its invento

ID: 2592119 • Letter: #

Question

*Problem 14-3 Oriole Inc. developed a new sales gimmick to help sell its inventory of new automobiles. Because many new car buyers need financing, Oriole offered a low downpayment and low car payments for the first year after purchase. It believes that this promotion will bring in some new buyers. On January 1, 2017, a customer purchased a new $31,400 automobile, making a downpayment of $1,240. The customer signed a note indicating that the annual rate of interest would be 8% and that quarterly payments would be made over 3 years. For the first year, Oriole required a $377 quarterly payment to be made on April 1, July 1, October 1, and January 1, 2018. After this one-year period, the customer was required to make regular quarterly payments that would pay off the loan as of January 1, 2020 Prepare a note amortization schedule for the first year. (Round answers to 0 decimal places, e.g. 38,548.) Cash Paid Interest Expense Discount Amortized Carrying Amount of Note Date Indicate the amount the customer owes on the contract at the end of the first year. Round answer to 0 decimal places, e.g. 38,548.) The customer owes on the contract at the end of the first year Compute the amount of the new quarterly payments. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to 0 decimal places e.g. 58,971.) The new quarterly payments Prepare a note amortization schedule for these new payments for the next 2 years (Round answers to 0 decimal places, e.g. 38,548.) Cash Paid Interest Expense Discount Amortized Carrying Amount of Note Date 10/1/18 10/1/19 1/1/20

Explanation / Answer

cash paid

interest expense =2% on carrying value of note

discount amortized = interest expense-cash paid

carrying valueof note

1/1/2017

30160

4/1/2017

377

603.2

226.2

30386.2

7/1/2017

377

607.724

230.724

30616.92

10/1/2017

377

612.3385

235.3385

30852.26

1/1/2018

377

617.0452

240.0452

31092.31

amount of that customer owes on the contract on jan 1 2018

31092.31

new quartely payment

present value*rate / 1-(1+r)^-n

31092.31*2% / 1-(1.02)^-8

621.8461/.14650

4244.405

date

cash paid

interest expense

discount amortized

carrying valueof note

1/1/2018

31092.31

4/1/2018

4244.405

621.8462

3622.559

27469.75

7/1/2018

4244.405

549.395

3695.01

23774.74

10/1/2018

4244.405

475.4948

3768.91

20005.83

1/1/2019

4244.405

400.1166

3844.288

16161.54

4/1/2019

4244.405

323.2308

3921.174

12240.37

7/1/2019

4244.405

244.8074

3999.597

8240.77

10/1/2019

4244.405

164.8154

4079.589

4161.181

10/1/2020

4244.405

83.22362

4161.181

0

cash paid

interest expense =2% on carrying value of note

discount amortized = interest expense-cash paid

carrying valueof note

1/1/2017

30160

4/1/2017

377

603.2

226.2

30386.2

7/1/2017

377

607.724

230.724

30616.92

10/1/2017

377

612.3385

235.3385

30852.26

1/1/2018

377

617.0452

240.0452

31092.31

amount of that customer owes on the contract on jan 1 2018

31092.31

new quartely payment

present value*rate / 1-(1+r)^-n

31092.31*2% / 1-(1.02)^-8

621.8461/.14650

4244.405

date

cash paid

interest expense

discount amortized

carrying valueof note

1/1/2018

31092.31

4/1/2018

4244.405

621.8462

3622.559

27469.75

7/1/2018

4244.405

549.395

3695.01

23774.74

10/1/2018

4244.405

475.4948

3768.91

20005.83

1/1/2019

4244.405

400.1166

3844.288

16161.54

4/1/2019

4244.405

323.2308

3921.174

12240.37

7/1/2019

4244.405

244.8074

3999.597

8240.77

10/1/2019

4244.405

164.8154

4079.589

4161.181

10/1/2020

4244.405

83.22362

4161.181

0