The annual instalment (I) of the sinking funds (S) over n years, at i rate of interest may be calculated from the formula

A

$$I = \frac{Si}{(1 + i)^{n - 1}}$$

B

$$ I = Si / (1 + i)^{n-1} / i$$

C

$$ I = Si /(1 + i)^{n+1} / (1 + i) $$

D

$$ I = Si /(1 + i) $$