<span>Physical 
location
service</span>
        
             
        
        
        
Answer:
The bonds were issued at $87,590,959
Explanation:
The bonds will be issued at the present value of the coupon and maturity discounted by the market rate
 
 
C	6,000,000.000 ( 100 million x 6%)
time	30 (2051 - 2021)
market rate	7% = 7/100 = 0.07
 
 
PV	$74,454,247.1010 
PV of the maturity
  
  
 Maturity   100,000,000.00 
 time   30.00 
 rate  0.07
  
  
 PV   13,136,711.72 
Total current value of the bonds:
PV coupon  $ 74,454,247.1010 
PV maturity  $<u>  13,136, 711.7155 </u>
Total             $87,590,958.8165 
 
        
             
        
        
        
Answer:
The correct option is A. Using numbered or bulleted lists.
Explanation:
EXPLANATION
A.	Using numbered or bulleted lists
<em>Use numbered lists when you're explaining instructions that need to be performed in sequence. In situations where numbers are not essential use bullets, especially in business related documents</em>
<em>Bulleted lists are used to make items stand out from the text without implying order of importance. They may include punctuation marks like commas and semicolons</em>
This is the correct answer, use of numbered list. We were told in the question to follow a particular order to fill out an expense report. You begin by writing your name and end by obtaining the supervisor’s signature
B. Using graphic techniques
<em>Graphics are visual elements that can be used to point readers and viewers to a particular information. Graphic techniques are visually engaging in order to attract and inform a large audience. Diagrams and graphs can help learners comprehend abstract concepts using visual language to depict meaning. For instance, in diagrams the connecting lines between elements help learners understand relationships. Bar graphs make it easy to compare data; line graphs help learners understand trends</em>
This option is wrong. The expense report is not a new concept
C. Developing parallelism for balance
Parallelism in literature is the repetition of a word or phrase within a sentence or group of sentences. It is used to help organize ideas, but also to make the ideas memorable.  
This option is also wrong
 
        
             
        
        
        
Answer:
DR Interest receivable                                  26,400 
CR Interest revenue                                                       26,400
Explanation:
As first lease has already been paid, the amount left of the lease is;
= 280,000 - 40,000
=$240,000
Interest is 11% so the interest to be received in December is;
= 11% * 240,000
= $26,400
This will be debited to Interest receivable as it is money owed and credited to Interest revenue as it is money earned. 
 
        
             
        
        
        
Answer: $412,600
Explanation:
AFN = Increase in assets - Increase in Liabilities - Addition to Retained Earnings
Increase in Assets
= 5,000,000 *  15%
= $750,000
Increase in Liabilities
Only use Accruals and Accounts Payable
= (450,000 + 450,000) * 15%
= $135,000
Additional to Retained Earnings
= After tax Profit 
= 9,200,000 * 4%
= $368,000
Addition to retained earnings = 368,000 * ( 1 - payout ratio)
= 368,000 * ( 1 - 45%)
= $202,400
Additional Funds Needed (AFN) = 750,000 - 135,000 - 202,400
= $412,600