Presented here is a partial amortization schedule for Roseland Company who sold $300,000, five year 10% bonds on January 1, 2014 for $318,000 and uses annual straight-line amortization. 
Which of the following amounts should be shown in cell (iv) ?
Definitions:
Competition
The rivalry among businesses to attract customers and achieve higher sales, profits, and market share.
Product Lifecycle Management
The process of managing the entire lifecycle of a product from inception, through engineering design and manufacture, to service and disposal.
Product Design
is the process of creating a new product to be sold by a business to its customers, focusing on specifications, functionality, appearance, and usability.
Modular Assemblies
Components that are produced separately but designed to be integrated with other modules to form a complete product.
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