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Access an online loan calculator with annual payments, such as the one at mycalc

ID: 2797200 • Letter: A

Question

Access an online loan calculator with annual payments, such as the one at mycalculators.com, to produce an amortization schedule for Welton Corp.'s installment note that has original principal of $22,000, interest of 12% compounded annually, and a term of 3 years. (a) What is the annual payment? (b) Of this amount, how much represents interest in year 1? (c) How much principal is included in the year 1 payment? (d) How much interest is included in the year 2 payment? (Round your answers to the nearest whole dollar amount.) (a) Annual payment (b) Interest year 1 (c) Principal year 1 (d) Interest year 2 (e) Over time, has the interest become a smaller or larger component of the annual payment? Smaller Larger

Explanation / Answer

a.Annual Payment (Refer Working Note)

Year Annual Payment

  1 $9,160

2 $9,160

3 $9,160

b.Interest of Year 1 (Refer Working Note)

$2,640

c.Principal Inculded in Year 1 (Refer Working Note)

$6,520

d.Interest Included in Year 2 Payment (Refer Working Note)

$1,858

A.Working Note

a b c=(a+b) d e=d-b f=c-d

Year Opening Balance Interest@12% Total     Installment Principal Closing Balance

1 $22,000 $2,640 $24,640 $9,160 $6,520 $15,480

2 $15,480 $1,858 $17,338 $9,160 $7,302 $8,178

3 $8,178 $981 $9,160 $9,160 $8,179 Nil

B.Calculations

1.Installment=Loan Amount/PVAF(12%,3Years)

Installment=$22,000/(1+.12)3

PV=$22,000/2.40183

PV=$9,160

(e)Interest has become smaller component of the annual payment over the time, as is evident from the above computation.