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Alan borrowed $290,000 on March 1, 2015. This amount plus accrued interest at 10% compounded semiannually is to be repaid March 1, 2025. To retire this debt, Alan plans to contribute to a debt retirement fund five equal amounts starting on March 1, 2020, and for the next 4 years. The fund is expected to earn 8% per annum. Click here to view factor tables How much must Alan contribute each year to provide a fund sufficient to retire the debt on March 1, 2025

1 Answer

5 votes

Answer:

$459,352.46

Step-by-step explanation:

To calculate the equal annual contribution Alan needs to make in order to retire the debt on March 1, 2025, we can use the present value of an annuity formula.

Given:

Principal amount borrowed: $290,000

Interest rate compounded semiannually: 10% (or 0.10)

Repayment term: March 1, 2015, to March 1, 2025 (10 years)

Fund expected to earn: 8% per annum (or 0.08)

Contribution period: March 1, 2020, to March 1, 2024 (5 years)

Step 1: Calculate the total amount due on March 1, 2025 (including accrued interest):

The principal amount will grow with interest over the 10-year period, compounded semiannually.

P = $290,000

r = 10% / 2 = 5% per semiannual period (or 0.05)

n = 10 years * 2 = 20 semiannual periods

A = P * (1 + r)^n

A = $290,000 * (1 + 0.05)^20

A = $290,000 * 1.05^20

A = $290,000 * 1.352181

A = $391,948.29

The total amount due on March 1, 2025, including accrued interest, is approximately $391,948.29.

Step 2: Calculate the present value of the annuity required to retire the debt:

To find the equal annual contributions Alan needs to make, we need to calculate the present value of the total amount due on March 1, 2025.

PVA = A * (1 - (1 + r)^(-n)) / r

PVA = $391,948.29 * (1 - (1 + 0.08)^(-5)) / 0.08

PVA = $391,948.29 * (1 - 1.46933) / 0.08

PVA = $391,948.29 * (-0.46933) / 0.08

PVA = $391,948.29 * (-5.866625)

PVA ≈ -$2,296,762.28

The present value of the annuity required to retire the debt is approximately -$2,296,762.28. This negative value represents the total amount that needs to be contributed over the 5-year period to accumulate enough funds to retire the debt.

Step 3: Calculate the equal annual contribution:

Since the present value of the annuity is negative, we can multiply it by -1 to make it positive and determine the equal annual contribution Alan needs to make.

Annual Contribution = PVA * (-1) / n

Annual Contribution = $2,296,762.28 / 5

Annual Contribution ≈ $459,352.46

Alan needs to contribute approximately $459,352.46 each year for 5 years starting on March 1, 2020, in order to provide a fund sufficient to retire the debt of $290,000 plus accrued interest on March 1, 2025.

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