Each of Picha Pie Co. 21 new franchisee contracted to pay an initial franchisee of 30,000. By December 31, 2011, each franchisee had paid a non refundable 10,000 fee and signed a note to pay 10,000 principal plus the market of interest on December 31, 2012, and December 31, 2013. Experience indicates that one franchise will default on the additional payments, Services for the initial fee will be performed in 2009. What amount of net unearned franchise fees would picha pie report at December 31, 2011?   Present value of an annuity of  p1 at 10% for 2 periods in 1.7355)

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Each of Picha Pie Co. 21 new franchisee contracted to pay an initial franchisee of 30,000. By December 31, 2011, each franchisee had paid a non refundable 10,000 fee and signed a note to pay 10,000 principal plus the market of interest on December 31, 2012, and December 31, 2013. Experience indicates that one franchise will default on the additional payments, Services for the initial fee will be performed in 2009. What amount of net unearned franchise fees would picha pie report at December 31, 2011?

 

Present value of an annuity of  p1 at 10% for 2 periods in 1.7355)

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