214. Presented here is a partial amortization schedule for Courtney Company who sold €500,000, five year 10% bonds on January 1, 2013 for €520,000 and uses annual straight-line amortization. 
Which of the following amounts should be shown in cell (iii) ?
Definitions:
Equity Multiplier
This financial ratio measures a company's leverage by comparing its total assets to its total shareholders' equity.
Net Profit Margin
A financial metric that shows the percentage of net income relative to revenue, indicating how much profit is generated from each dollar of sales.
Gross Margin
The difference between sales revenue and the cost of goods sold (COGS), indicating the profitability of a company's core business activities.
Times Interest Earned
A financial ratio that measures a company's ability to meet its debt obligations by comparing its earnings before interest and taxes (EBIT) to its interest expenses.
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