Bonds Payable B

Proceeds 8,800,000

Principal 6,010,518
Interest 2,387,378 8,397,896
SP- CP 402,104

44,197
12/31/2021
12/31/2022

Case 9- Nebraska Company

Principal 1,126,972 Date

Interest 335,725 Jan 1, 2021
Issue price 1,462,697 Dec. 31, 2021

Principal 1,096,787 Date

Interest 329,902 Jan 1, 2021
Adjusted CV of bonds 1,426,689 Dec. 31, 2021

Bond issue cost 36,009

PAJE 12/31/2021:
Interest expense 21,936
Bond issue cost 25,343
Transaction cost 36,009
Transaction cost 11,270
Case 10- Iced Latte Corporation

Convertible Bonds

Proceeds 1,575,000 Date

Issue price of the bonds: 1/10/2019
Principal 1,234,054 1/4/2020
Interest 212,757 1,446,811 2/10/2020
SP- CP 128,189 12/31/2020
 N E Amort. CV
1,462,697
135,000 146,270 11,270 1,473,967

Nominal Effective Amort. CV

1,426,689
135,000 156,936 21,936 1,448,624
Nominal Effective Amort. CV
1,446,811
60,000 72,341 12,341 1,459,151
60,000 72,958 12,958 1,472,109
30,000 36,803 6,803 1,478,912