Identify the correct formula to calculate the cumulative principal paid on a mortgage loan for the second year of the loan (periods 1-12, where rate =5%, nper =120, present value = $147,000

A) =CUMIPMT(.05/12, 120*12, 147000,12,1,0)
B) =CUMIPMT(.05/12, 120*12,-147000,1,12,0)
C) =ABS(CUMIPMT(.05/12, 120,-147000,12,1,0))
D) =(ABS(CUMIPMT(.05/12, 120, 147000,1,12,0))

Answer: D

Computer Science & Information Technology

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