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A company issued a $600,000, 12 percent, 90-day note payable to acquire an office building. What is

the maturity value of the note?

a) $72,000
b) $600,000
c) $618,000
d) $672,000

1 Answer

4 votes

Final answer:

The maturity value of the $600,000, 12 percent, 90-day note is $618,000, which includes the original principal and the accrued interest over the 90-day period.

Step-by-step explanation:

The maturity value of a note includes both the principal amount and the interest earned or due over the period until its maturity. To calculate the maturity value of the given $600,000 note with a 12 percent annual interest rate for 90 days, we first need to find the total interest accrued over the 90-day period.

Interest can be calculated using the formula:
Interest = Principal × Interest Rate × (Time / 360)
(Assuming a bank year of 360 days)

Substituting the given values:
Interest = $600,000 × 12% × (90 / 360)
= $600,000 × 0.12 × 0.25
= $18,000

Now, we add the interest to the principal to find the maturity value:
Maturity Value = Principal + Interest
= $600,000 + $18,000
= $618,000

Therefore, the maturity value of the note is $618,000.

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