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On January 1, 2017, Marigold Corp. issued eight-year bonds with a face value of

ID: 2543379 • Letter: O

Question

On January 1, 2017, Marigold Corp. issued eight-year bonds with a face value of $5920000 and a stated interest rate of 10%, payable semiannually on June 30 and December 31. The bonds were sold to yield 12%. Table values are:

Present value of 1 for 8 periods at 10% 0.467

Present value of 1 for 8 periods at 12% 0.404

Present value of 1 for 16 periods at 5% 0.458

Present value of 1 for 16 periods at 6% 0.394

Present value of annuity for 8 periods at 10% 5.335

Present value of annuity for 8 periods at 12% 4.968

Present value of annuity for 16 periods at 5% 10.838

Present value of annuity for 16 periods at 6% 10.106

The present value of the principal is

Explanation / Answer

Calculate the present value of principal is :

Present value of principal = (5920000*.394) = 23,32,480