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On January 1, 2016, Chain, Inc. issued $400,000, 10-year, 10% bonds for $354,200. The bonds pay interest on June 30 and December 31. The market rate is 12%. The interest expense on the bonds at June 30, 2016, is

a. $17,710
b. $21,252
c. $20,000
d. $24,000

User Unsorted
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1 Answer

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Final answer:

Given the increase in market interest rates to 9% from the bond's coupon rate of 6%, you would expect to pay less than the face value of $10,000 for the bond. By calculating the present value of the bond's payments at the new market rate, you would be willing to pay approximately $9,724.77 for the bond one year before its maturity.

Step-by-step explanation:

Understanding Bond Valuation

When the market interest rate is higher than the bond's coupon rate, the bond will sell for less than its face value, which is known as a discount. In the question, a $10,000 ten-year bond with a 6% interest rate is considered for purchase when the market rate is at 9%, one year before maturity. Given the change in interest rates, we would expect the bond to be worth less than $10,000, also known as its par value.

To calculate the price of the bond, we examine the expected payments. The bond will pay $600 in interest (6% of $10,000) at the end of the year, along with the principal amount of $10,000. Since current market rates are at 9%, we would use a discount rate of 9% to find the present value of these cash flows. Therefore, the calculation involves discounting the sum of the final interest payment and the repayment of principal ($10,600) at the market interest rate of 9% to determine the current price of the bond.

Present Value Calculation:
$$
PV = \frac{FV}{(1 + r)^n}
$$
$$
PV = \frac{\$10,600}{(1 + 0.09)^1}
$$
$$
PV ≈ \$9,724.77
$$

Based on this, we would be willing to pay approximately $9,724.77 for the bond one year before maturity when the market interest rate is 9%.

User Brinnis
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