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The Masson Corporation needs to raise $500,000 for one year to supply working ca

ID: 2783292 • Letter: T

Question

The Masson Corporation needs to raise $500,000 for one year to supply working capital to a new store. Masson buys from its suppliers on terms of 3/10, net 90, and it currently pays on the 10th day and takes discounts, but it could forgo discounts, pay on the 90th day, and get the needed $500,000 in the form of costly trade credit. Alternative, Masson could borrow from its bank on a 12% discount interest rate basis.

a. What is the effective annual interest rate of forgoing discounts?

b. What is the effective annual interest of the bank loan?

- Please show your work and explain how you get the answers with cash flows method and how we do it using the financial calculator.

Explanation / Answer

Answer(a)

=(3/97)*(365/(90-10)

=14.11 %

Answer b.

Discounted loans are loans that have the interest payment subtracted from the principal before the loan is disbursed.

Effective rate on a discounted loan = Interest/[Principal - Interest X Days in the Year (360)/Days Loan is Outstanding]

Effective rate on a discounted loan = $60,000/[$500,000 - $60,000 X 360/360] = 13.64 percent

The annualised cost of not taking the discount is computed as below
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