Factors: Annual payment = 6,000,000(A/P,10%,10) = 6,000,000(0.16275) = $976,500 Principal remaining after year 1 = Principal(1 + interest rate) – annual payment = 6,000,000(1.10) – 976,500 = $5,623,500 Interest, year 2 = 5,623,500(0.10) = $562,350 Spreadsheet function: = - FV(10%,1,-976500,6000000)* 0.1 displays $562,350

What will be an ideal response?


(a) Factors and interpolation:

0 = -650,000 + 225,000(P/A,i*,10) + 70,000(P/F,i*,10)

Try 30%: - 650,000 + 225,000(3.0915) + 70,000(0.0725) = $50,663 > 0 too low
Try 35%: - 650,000 + 225,000(2.7150) + 70,000(0.0497) = $-35,646 < 0 too high

Interpolation yields i* = 32.9% per year

(b) Spreadsheet: If cash flows are entered into cells B1:B11
= IRR(B1:B11) displays 32.8%

If RATE is used, a ‘guess’ is necessary. For example
= RATE(10,225000,-650000,70000,,20%) displays 32.8%

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