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Ahmed Nawfal Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) 6-13 
BRIEF EXERCISE 6-2 
 
12% annual interest 
 
i = 12% 
 PV = ? FV = $25,000 
 
 
0 1 2 3 4 
n = 4 
 
PV = $25,000 (PVF4, 12%) 
 PV = $25,000 (.63552) 
 PV = $15,888 
 
 
12% annual interest, compounded quarterly 
 
i = 3% 
 PV = ? FV = $25,000 
 
 
0 1 2 14 15 16 
n = 16 
 
PV = $25,000 (PVF16, 3%) 
 PV = $25,000 (.62317) 
 PV = $15,579