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Entries for notes receivable valley designs issued a 120-day, 5% note for $60,000 dated april 15 to bork furniture company on account. assume a 360-day year.

a. determine the due date of the note. august 13
b. determine the maturity value of the note. $ 60,000 feedback c1. journalize the entry to record the receipt of the note by bork furniture. notes receivable accounts receivable-valley designs feedback c2. journalize the entry to record the receipt of payment of the note at maturity. if an amount box does not require an entry, leave it blank.

User Coolcrab
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Final answer:

The present value of a two-year bond with a face value of $3,000 and an 8% interest rate is $3,000 when discounted at 8%. However, if the discount rate increases to 11%, the present value of the bond will be lower as both interest payments and the principal repayment have lesser present values at a higher discount rate.

Step-by-step explanation:

To calculate the present value of a two-year bond with a face value of $3,000 and an interest rate of 8%, we must consider the annual interest payments and the principal amount to be received at the end of the term. The first year's interest is calculated as 240 (which is 3,000 × 8%). The present value of this interest payment, discounted at 8%, is $240 / (1+0.08) = $222.20. For the second year, the interest payment is also $240, and the principal amount of $3,000 is returned, totaling $3,240. The present value of the second year's payment, using the same discount rate, is $3,240 / (1+0.08)² = $2,777.80. Summing up the present values of both years, the total present value at an 8% discount rate is $3,000.

If the discount rate rises to 11%, the calculation should be redone to reflect this higher rate. The present value of the first year's interest payment becomes $240 / (1+0.11) = $216.22, and the present value of the second year's payment becomes $3,240 / (1+0.11)² = $2,634.57. These recalculated present values yield a lower total value due to the higher discount rate.

User Jacoblambert
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Instructions for the proper handling of accounts receivable using notes held by bork furniture company as an example. Determine the due date by calandar day and year, and the maturity values of all said notes.
User HackerBoss
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