On January 1, 2026, ABC purchased serial bonds (to be held by collecting contractual cash flows representing principal and interest) with face amount of P10M and stated interest at 12%. The stated interest is payable annually on December 31. The bonds are acquired to have an effective yield at 13%. The bonds mature at annual installment of P2,500,000 every December 31 starting 2026. Determine the amount of the investment to be shown in the financial position statement on December 31, 2027 when the market value at the reporting period is P5,056,356. ( Round off your answer to the nearest peso. Use 4-decimal PVF.)

FINANCIAL ACCOUNTING
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ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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On January 1, 2026, ABC purchased serial bonds (to be held by collecting contractual cash flows representing principal and interest) with face amount of P10M and stated interest at 12%. The stated interest is payable annually on December 31. The bonds are acquired to have an effective yield at 13%. The bonds mature at annual installment of P2,500,000 every December 31 starting 2026. Determine the amount of the investment to be shown in the financial position statement on December 31, 2027 when the market value at the reporting period is P5,056,356. ( Round off your answer to the nearest peso. Use 4-decimal PVF.)

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