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You were offered either a simple interest note or a simple discount note with the following terms: $37,705 at 10% for 6 months

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ANSWER:

you would have to decide whether you want to receive $39,590.25 at the end of 6 months as per the terms of the simple interest note or receive $35,819.75 upfront as per the terms of the simple discount note.

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SOLUTION:

The difference between a simple interest note and a simple discount note is that in a simple interest note, interest is calculated on the principal amount, while in a simple discount note, the interest is deducted from the principal amount upfront.

Assuming the interest rate is 10% per annum, the interest payable on $37,705 for 6 months would be:

Simple Interest = (Principal x Rate x Time) / 100

= ($37,705 x 10% x 6/12) / 100

= $1,885.25

the total amount payable at the end of 6 months for a simple interest note would be:

Principal + Interest = $37,705 + $1,885.25 = $39,590.25

For a simple discount note, the interest is deducted from the principal upfront, so the amount payable would be:

Amount Payable = Principal - Discount

= $37,705 - ($37,705 x 10% x 6/12)

= $37,705 - $1,885.25

= $35,819.75

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