Summary: This is the calculation used for figuring the yield to
maturity of bonds and coupons purchased after 1984 as described in example 11.
To calculate: 2 multiplied by (($100,000 divided by $38,000) raised to (1
divided by 25) power minus 1) equals 2 multiplied by (1.03946 minus 1) equals
0.07892 equals 7.892%.