The following partial amortization schedule is available for Courtney Company who sold $750,000, five-year, 10% bonds on January 1, 2020, for $780,000 and uses annual straight-line amortization. 
Which of the following amounts should be shown in cell (i) ?
Definitions:
Value of the Marginal Product
The extra income produced from the use of an additional unit of input, like capital or labor.
Marginal Product (MP)
The extra output generated from increasing the quantity of a particular input by one, while keeping other inputs unchanged.
Price (P)
The cost necessary to acquire a good or service.
Value of the Marginal Product
The additional revenue generated by employing one more unit of a factor, such as labor or capital, in the production process.
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