inx Company acquired two items of machinery:  On December 31, 2021, Jinx Company purchased a machine in exchange for a noninterest bearing note requiring ten payments of P625,000.   The first payment was made on December 31, 2022, and the others are due annually on  December 31 of every year after 2022.   The prevailing rate of interest for this type of note at date of issuance was 12%. The present  value of an ordinary annuity of 1 at 12% is 5.33 for nine periods and 5.65 for ten periods.   On December 31, 2021, Jinx Company acquired used machinery by issuing the seller a  two-year noninterest-bearing note for P3,750,000.    In recent borrowing, the company has paid a 12% interest for this type of note. The present value  of 1 at 12% for 2 years is 0.80 and the present value of an ordinary annuity of 1 at 12% for 2 years  is 1.69.   What is the total cost of the machinery?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Jinx Company acquired two items of machinery: 

  • On December 31, 2021, Jinx Company purchased a machine in exchange for a noninterest bearing note requiring ten payments of P625,000.  

The first payment was made on December 31, 2022, and the others are due annually on  December 31 of every year after 2022.  

The prevailing rate of interest for this type of note at date of issuance was 12%. The present  value of an ordinary annuity of 1 at 12% is 5.33 for nine periods and 5.65 for ten periods.  

  • On December 31, 2021, Jinx Company acquired used machinery by issuing the seller a  two-year noninterest-bearing note for P3,750,000. 

 

In recent borrowing, the company has paid a 12% interest for this type of note. The present value  of 1 at 12% for 2 years is 0.80 and the present value of an ordinary annuity of 1 at 12% for 2 years  is 1.69.  

  1. What is the total cost of the machinery? 
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