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Cornett Company signs a 6-month, $20,000 note. Stated interest rate is 8% payable at the maturity date. Interest incurred on the note is calculated as?

- $20,000 &*0.08
- $20,000 &*0.08 *6/12
- $20,000 &* 0.08

1 Answer

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Final answer:

Interest on a 6-month $20,000 note with 8% annual interest is calculated as $800 using the formula Interest = Principal × rate × time. The value of a bond depends on the present discounted value of its future cash flows at a given discount rate, with higher rates leading to a decrease in value.

Step-by-step explanation:

To answer the student's question, the interest incurred on a 6-month, $20,000 note at a stated annual interest rate of 8% is calculated using the formula Interest = Principal × rate × time. For a period of 6 months, the calculation would be $20,000 × 0.08 × 6/12, resulting in an interest amount of $800.

Considering the example provided, when a simple two-year bond is issued for $3,000 at an 8% interest rate, it would pay $240 in interest each year. The present value of the bond at the discount rate of 8% would consider the present discounted value of all future cash flows, including interest payments and the principal repayment. When interest rates rise to 11%, the bond's value would decrease, as the future cash flows would be discounted at a higher rate. The present value calculation would therefore need to be adjusted to reflect the higher discount rate of 11%.

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