Acompany issues $15,000,000, 7.8%, 20-year bonds to yield 8% on january 1, 2011. interest is paid on june 30 and december 31. the proceeds from the bonds are $14,703,109.

using straight-line amortization, what is the carrying value of the bonds on december 31, 2013?

a. $14,752,673

b. $14,955,466

c. $14,725,375

d. $14,747,642

d. $14,747,642

Explanation:

For computing the carrying value of the bonds , first we have to determine the  discount amortization for 3 years which are shown below:

= (Issued amount - proceeds from the bonds) ÷ time period × number of years

= ($15,000,000 - $14,703,109) ÷ 20 years × 3 years

= $44,533.80

Now the carrying value would be

= Proceeds from the bonds + discount amortization for 3 years

= $14,703,109 + $44,533.80

= $14,747,642

there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants

answer; how many employees will be needed for jobs in the coming period;