The cost of replacing a high-definition television production line in 6 years is estimated to be $500,000. At an interest rate of 14% per year, compounded semiannually, the uniform amount that must be deposited into a sinking fund every 6 months beginning now is closest to:

(a) <$21,000
(b) $21,335
(c) $24,820
(d) $27,950


A = 500,000(A/F,7%,13)
= 500,000(0.04965)
= $24,825
Answer is (c) $24,820

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