Annual interest payments and amortization problem


On January 1, 2011, an investor paid $299,000 for bonds with a face amount of $350,000. The stated rate of interest is 10% while the current market rate of interest is 12%. Using the effective interest method, how much interest income is recognized by the investor in 2011 (assume annual interest payments and amortization)?

a) $29,900.

b) $35,000.

c) $35,880.

d) $42,000.

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Accounting Basics: Annual interest payments and amortization problem
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