Lopez Plastics Co. (LPC) issued callable bonds on January 1, 2018. LPC's accountant has projected the following amortization schedule from issuance until maturity: Date Cash Interest Effective Interest Decrease in balance Outstanding balance 1/1/2018 $207,020 6/30/2018 $7,000 $6,211 $789 206,230 12/31/2018 $7,000 6,187 813 205,417 6/30/2019 $7,000 6,163 837 204,580 12/31/2019 $7,000 6,137 863 203,717 6/30/2020 $7,000 6,112 888 202,829 12/31/2020 $7,000 6,085 915 201,913 6/30/2021 $7,000 6,057 943 200,971 12/31/2021 $7,000 6,027 971 200,000 What is the annual stated interest rate on the bonds

Answers

Answer 1

The Lopez Plastics Co. issued the callable bonds at the annual stated interest rate of 7%.

Data and Calculations:

Date             Cash Interest   Effective Interest   Decrease    Outstanding

                                                                            in balance       balance

1/1/2018                                                                                        $207,020

6/30/2018       $7,000                $6,211                 $789              206,230

12/31/2018       $7,000                 6,187                    813                205,417

6/30/2019       $7,000                 6,163                   837              204,580

12/31/2019      $7,000                  6,137                   863               203,717

6/30/2020     $7,000                   6,112                  888              202,829

12/31/2020    $7,000                 6,085                    915               201,913

6/30/2021     $7,000                 6,057                   943               200,971

12/31/2021     $7,000                6,027                    971              200,000

Total cash interest per year = $14,000 ($7,000 + $7,000)

Annual stated interest rate = 7% ($14,000/$200,000 x 100)

This annual interest rate can also be worked out as 7% ($7,000/$200,000 x 100 x 2), while the effective interest rate is 6% ($6,027/$200,000 x 100).

Thus, Lopez Plastics Co. issued the callable bonds at the annual stated interest rate of 7%.

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Related Questions

Which of the following choices represents two consumers?
A grass and grasshopper
B.rabbit and dog
C. mushroom and frog
D.turtle and flower


I need help ASAP​

Answers

Answer:

Option B

Hope it helps..

The choice that represents two types of customers is B.rabbit and dog.

What kind of customers are rabbits and dogs?

Rabbits are a type of customer that will not pay very much for the goods they buy. They prefer cheap things.

Dogs on the other hand, are easier to negotiate with to make profits because they usually accept a price as it is.

Find out more on types of customers at https://brainly.com/question/24803497.

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Ann lives in Princeton, New Jersey, and commutes by train each day to her job in New York City (20 round trips per month). When the price of a round trip goes up from $10 to $20, she responds by consuming exactly the same number of trips as before, while spending $200 per month less on restaurant meals. Does the fact that her quantity of train travel is completely unresponsive to the price increase imply that Ann is not a rational consumer

Answers

Answer:

Yes

Explanation:

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