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1.)Daniel\'s Corp. sells $100,000 of bonds to private investors. The bonds are d

ID: 2743397 • Letter: 1

Question

1.)Daniel's Corp. sells $100,000 of bonds to private investors. The bonds are due in five years, have an 6% coupon rate, and interest is paid semiannually. The bonds were sold to yield 8%. What proceeds does Lowell receive from the investors? A. $100,000 B. $112,000 C. $91,889 D. $108,530 E. None of the above

2.)In May 2011, Delaware Inc. announced a 6-for-2 stock split. On the split date, Cerner had about 80 million shares outstanding. After the split the number of shares outstanding was:

240 million

120 million

60 million

30 million

None of the above

3.)


Which of the following represents a current liability?

Accrual of taxes payable

Long-term loan

Short-term securities

Bond issue

None of the above

A.

240 million

B.

120 million

C.

60 million

D.

30 million

E.

None of the above

Explanation / Answer

1. The correct answer: C. $ 91,889

Present value of the bonds = Stated semi-annual interest x PVIFA 4%, 10 years + Maturity amount x PVIF 4%, 10 years = $ 3,000 x 8.1109 + 100,000 x 0.6756 = $ 91,890

2. The correct option: A. $ 240 million

80 / 2 x 6 = 240

3. The correct option: A. Accrual of taxes payable