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Ahmed Nawfal Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) 6-21 
BRIEF EXERCISE 6-15 
 
i = 8% 
 PV = ? 
 PV – OA = R = $2,000,000 
 ? $140,000 $140,000 $140,000 $140,000 $140,000 
 
 
0 1 2 8 9 10 
n = 10 
 
 $2,000,000 (PVF10, 8%) = $2,000,000 (.46319) = $ 926,380 
 $140,000 (PVF – OA10, 8%) = $140,000 (6.71008) = 939,411 
 $1,865,791 
 
 
BRIEF EXERCISE 6-16 
 
PV – OA = $20,000 
 $4,727.53 $4,727.53 $4,727.53 $4,727.53 
 
 
0 1 2 5 6 
 
 $20,000 = $4,727.53 (PV – OA6, i%) 
 (PV – OA6, i%) = $20,000 ÷ $4,727.53 
 (PV – OA6, i%) = 4.23054 
 Therefore, i% = 11