Nama : Rahadatul Aishy

Nim : B1031191141
Kelas : Akuntansi ( D ) / Reg A

1. A . Cash $150.000
Bond Payable $150.000
2. PV Of Face Ammount
= $150.000 x 0,56743 ( PV $ 1 For 5 Periods at 12 % )
= $ 85.114,5
PV Of 5 Annual Interest Payment Of $15.000
= $15.000 x 3.60478
=$54.071,7
Discount on payable
= $150.000 - ( $85.114,5 + $54.071,7 )
= $150.000 - 139.186,2
=$10.813,80
3. PV Of Face Ammount
= $150.000 x 0.68058 ( PV $ 1 For 5 Periods at 8 % )
= $102.087
PV Of Annual Interest Payment Of $15.000
= $15.000 x 3,99
=$59850
Premium on bonds payable
= $150.000 – ($102.087 + $59850)
= $11.937,00
4. PV Of Face Ammount
= 10.000.000 x 0,6.62092 ( PV $ 1 for 5 periods at 10% )
= $6.209.202
=$10.000.000 - $6.209.200
=$3.790.800
Earnings Before Income Tax $ 2.500.000
 Income Tax Interest

Plan 1 Plan 2 Plan 3

Issue 10% Bond - - $5,000,000.00
Issue 8% Preffered Stock, $50 Par - $5,000,000.00 $2,500,000.00
Value
Issue Common Stock, $10 Par Value $10,000,000.00 $5,000,000.00 $2,500,000.00

Earnings Before Income Tax $2,500,000.00 $2,500,000.00 $2,500,000.00

Deduct Interest on Bonds - - $500,000,00
Income Before Income Tax $2,500,000.00 $2,500,000.00 $2,000,000.00
Deduct Income Tax $500,000,00 $500,000,00 $400,000.00
Net Income $2,000,000.00 $2,000,000.00 $1,600,000.00
Dividends on Preffered Stock - $400,000.00 $200,000.00
Available Dividends for Common Stock $2,000,000.00 $1,600,000.00 $1,400,000.00
Shares of Common Stock Outstanding : 1000000 : 500000 : 250000
Earnings per Share on Common Stock $2.00 $3.20 $5.60
N0. 5 No. 6 No.7

8- 10).
 Statement Of Cash Flow
Operating Activities :
Net Income $112.500
Adjusment For Reconcile Net Income To Net
Cash Flow From Operating Activities :
Depreciation 12.500
Amortization Of Patents 7.000
Gain On Sale Of Land ( 5.500 )
Changes In Current Operating Assest And Liabilities
Dec. In Acc. Receivable 12.000
Inc. In Investories ( 4.150 )
Inc. In Prepaid Expense ( 620 )
Dec. In Acc. Payable ( 14.500 )
Inc. In Accrued Expense 3.500
Dec. In Income Tax Payble ( 900 )
Net Cash Flow From Operating Activities $121.830
Investing Activities :
Cash Received From Sale Of :
Land $75.000
Less : Cash Paid For Land Purchase ( 54.000 )
Cash Paid For Buildings ( 22.500 )
Net Cash Flow Used For Investing Act : ( -1.500 )
Financing Activities :
Cash Received From Issuing Mortgase
Note Payable $100.000
Less : Cash Paid For Dividends ( 38.500 )
Cash Paid For Retire Bond Payable ( 2.000 )

Net Cash Flow From Financing Act : 59.500

Increase In Cash $179.830
Cash At The Beginning Of The Year 79.570
Cash At The End Of The Year $ 259,400