Results may be taken from books of tables already referred to or by means of logarithms the formula may be solved. For example let it be required to discharge a debt of $10,000 in five equal payments, the rate of interest being 5 per cent.

Solution:

(1 + i)-n = 1.05-5.

Log 1.05 = -0.021189

-5 Log 1.05 = -0.105945 = 9.894055 - 10

Log-1 (9.894055 - 10) = 0.783529

1 - 0.783529 = 0.216471

Log Annual Payment = Log i - Log 0.216471 + Log P

= Log 0.05 - Log 0.216471 + Log 10,000

= (8.698970 - 10) - (9.335398 - 10) + 4.000,000