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1. On February 14, Coal\'s Retail purchased $14,300 worth of inventory. The term

ID: 2798769 • Letter: 1

Question

1. On February 14, Coal's Retail purchased $14,300 worth of inventory. The terms of sale were 2/10, net 45. The dollar amount of implicit interest charged if they do not pay the discounted price is ________ and the Annual Percentage Rate (APR) is _____ percent.

Select one:

a. $572; 74.50

b. $286; 21.28

c. $572; 2.041

d. $14,014; 21.28

e. $286; 37.25

2. Which one of the following would be the most common evidence of a debt when a sale is made on credit?

Select one:

a. Invoice

b. Promissory note

c. Commercial draft

d. Banker's acceptance

e. Sight draft

Explanation / Answer

1)

Dollar amount of implicit interest:

= Price*Discount%

= $14,300*2%

= $286

Annual percentage rate:

Hence, correct option is  b. $286; 21.28

21.28% (0.02/(1-0.02)*((365/(45-10))))