On January 1, 2020, Barton Company issued $200,000, five-year, 10% bonds for $191,000. The bonds were dated January 1, 2019, and interest is payable each January 1 and July 1. Barton uses the straight-line method of amortization. How much is the book value of the bonds after the December 31, 2020 interest payment was recorded using the straight-line method of amortization

Suppose a mutual fund qualifies as having moderate risk if the standard deviation of its monthly rate of return is less than 3%. a mutual-fund rating agency randomly selects 27 months and determines the rate of return for a certain fund. the standard deviation of the rate of return is computed to be 2.19%. is there sufficient evidence to conclude that the fund has moderate risk at the alpha equals 0.05 level of significance? a normal probability plot indicates that the monthly rates of return are normally distributed.