Write an article based on this "Determine the bond premium. Calculate the interest payment for each period. Compute the total effective interest expense for each period. Record the interest paid and the amortization of the premium. Verify the ending present value of the bond."
article: If the market interest rate is lower than the coupon rate for the bond, then the bond must be sold at a premium.  This means that the price of the bond is more than the face value, or par value of the bond.  This is how investors compensate for the difference between the coupon rate and the market rate.  For example, Company XYZ issues 5-year, $500,000, 10 percent bonds, with interest paid semi-annually.  The market interest rate is 8 percent, so the bond must be issued at a premium. The bond selling price equals the present value of the principal + the present value of the interest payments.  The premium is the difference between the selling price and the face value of the bond.  Interest is paid semi-annually, so the coupon rate per period is 5 percent (10 percent / 2) and the market interest rate per period is 4 percent (8 percent / 2). The number of periods is 10 (2 periods per year * 5 years). The coupon payment per period is $25,000 ($500,000 *.05). Calculate the present value of the principal.  Multiply the face value of the bond by the present value interest factor (PVIF).  Calculate PVIF with the formula 1/(1+r)t{\displaystyle 1/(1+r)^{t}}, where r = the market interest rate per period and t = the number of periods.  PVIF=1/(1+.04)10=0.6756{\displaystyle PVIF=1/(1+.04)^{1}0=0.6756} Present value of the principal = $500,000∗0.6756=$337,800{\displaystyle \$500,000*0.6756=\$337,800}  Calculate the present value of the interest payments by multiplying the amount of the coupon payment by the present value factor for an ordinary annuity (PVOA).  Calculate PVOA with the formula (1−(1/(1+r)t))/r{\displaystyle (1-(1/(1+r)^{t}))/r}, where r = the market interest rate per period and t = the number of periods. PVOA=(1−(1/(1+.04)10))/.06=8.1109{\displaystyle PVOA=(1-(1/(1+.04)^{10}))/.06=8.1109} Multiply the amount of the coupon payment by the PVOA to get the present value of the interest.  $25,000∗8.1109=$202,773{\displaystyle \$25,000*8.1109=\$202,773}. The selling price of the bond = the present value of the principal + the present value of the interest. $337,800+$202,773=$540,573{\displaystyle \$337,800+\$202,773=\$540,573} The premium is $540,573−$500,000=$40,573{\displaystyle \$540,573-\$500,000=\$40,573} The interest payment for each period is the amount the investor receives each period.  This is the coupon payment * the face value of the bond.  Using the above example, the coupon payment per period is 5 percent (10 percent / 2 payments per year = 5 percent).  The face value of the bond is $500,000.   $500,000∗.05=$25,000{\displaystyle \$500,000*.05=\$25,000}. The interest payment per period is $25,000. Since you sold the bond at a premium, the effective interest rate you are paying on the bond equals the market interest rate at the time you issued the bond.  The total interest expense is the present value of the bond * the effective interest rate.  This gets recalculated every period.  Using the above example, the present value of the bond on the date if issue is $540,573. The total interest expense is the present value * the effective interest rate per period. $540,573∗.04=$21,623{\displaystyle \$540,573*.04=\$21,623} Because you issued the bond at a premium, you paid an effective interest amount of $21,623.  However, you have to separate out the amount of interest paid to investors and the amortization of the premium on your monthly financial statements.  The total effective interest expense is $21,623.  The coupon payment to investors is $25,000.  The amortization expense of the premium for this period is $25,000−21,623=$3,377{\displaystyle \$25,000-21,623=\$3,377}. On your financial statement for this month, record a debit of $21,623 to interest expense, a debit of $3,377 to Premium on Bonds Payable and a credit of $25,000 to Cash. Now you need to recalculate the present value of the bond.  This will be the beginning present value of the bond from this period less the amortization recorded for this period.  You will use the ending present value from this period as the beginning present value for the next period when you recalculate the total interest expense.  The beginning present value for the period was $540,573.  The amortization of the discount for this period was $3,377. The ending present value for the period is $540,573−$3,3777=$537,196{\displaystyle \$540,573-\$3,3777=\$537,196}. Use $537,196 as the beginning present value when calculating the total effective interest expense for the next period.

Write an article based on this "Test each treatment on a hidden area first. Brush with a dull knife (optional). Apply unflavored meat tenderizer. Wet the tufts with hydrogen peroxide. Soak in shampoo, then ammonia. Use an enzyme cleaner. Dry the carpet in an area with good air flow. Vacuum or brush the carpet."
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The treatments below are potentially strong enough to damage or discolor your carpet. Always test them on a small, hidden spot of your carpet first. Let them sit for at least 15 minutes, or until dry, then check for damage. Silk and wool carpets are notoriously easy to damage, and you may not even want to risk a corner. Consider hiring a professional instead. Scrape a butter knife across the carpet fibers to remove flecks of dried blood. This gives you a head start on heavy spills, but won't do the trick by itself. This is not recommended for valuable carpets. This chemical breaks down proteins in the blood stain, making it easier to remove. Mix this with an equal amount of cold water, then dab onto the stain. Let sit 15–30 minutes, then blot with a clean towel. Rinse off with a drop of liquid detergent mixed into cold water.  Avoid flavored meat tenderizer, which can create new stains. This may break down fibers in wool or silk carpets, since these also contain animal protein. Hydrogen peroxide lightens the color of your carpet fibers, hiding the stain. Wet the stain with 3% hydrogen peroxide. Let dry in a well-lit room, and it will break down with no further need for rinsing.  This is a risky method for carpets with dark or vivid colors, but much safer than using bleach. Most drugstores sell 3% hydrogen peroxide. If your bottle is more concentrated, dilute some to 3% strength. (For instance, mix one part 9% hydrogen peroxide with two parts cold water.) Ammonia is highly effective, but may discolor the carpet and damage wool or silk. While you can use the ammonia treatment by itself, it is most effective following ordinary detergent:  Mix 2 teaspoons (10 mL) shampoo or liquid dishwashing detergent in 1 cup (240 mL) water. Spray on carpet and let sit for five minutes. Mix 1 tablespoon (15 mL) household ammonia in 1 cup (240 mL) room temperature water. Take care not to inhale ammonia fumes. Blot shampoo dry, then spray on ammonia. Let sit five minutes, then blot dry again. Spray on water and blot dry, to rinse. Commercial enzyme cleaners break down the complex chemicals found in blood and other organic stains. Apply according to label instructions, typically by spraying over the stain, letting it sit, then blotting dry.  These are often sold as pet urine removers. Some environmentally friendly laundry detergents contain enzyme cleaners, but use these only if you can't find a product designed for carpets.  These products may not work as well at cold or very hot temperatures. Do not apply to wool or silk carpets, since the cleaner may break them down along with the blood. Once the stain is removed, set up an electric fan blowing over the wet area, or open the windows and doors to create a breeze. This speeds up drying, which reduces the chance of hidden blood in the backing rising to the surface. Your carpet fiber may feel stiff or crusty once it dries. A quick use of a vacuum or carpet brush should restore it to its original feel.