6. During the year, Hamlet Inc. paid $22,000 to have bond certificates printed and engraved, paid $170,000 in legal fees, paid $12,000 to a CPA for registration information, and paid $220,000 to an underwriter as a commission. What is the amount of bond issue costs?

7. On February 1, 2015, Pat Weaver Inc. (PWI) issued 11%, $1,100,000 bonds for $1,400,000. PWI retired all of these bonds on January 1, 2016, at 102. Unamortized bond premium on that date was $112,200. How much gain or loss should be recognized on this bond retirement?

8. TMC issued $70 million of its 10% bonds on April 1, 2016, at 99 plus accrued interest. The bonds are dated January 1, 2016, and mature on December 31, 2035. Interest is payable semiannually on June 30 and December 31. What amount did TMC receive from the bond issuance?

9. On September 1, 2016, Sam's Shoe Co. issued $370,000 of 8% bonds. The bonds pay interest semiannually on January 1 and July 1 of each year. The bonds were sold at the face amount. How much cash did Sam's receive upon sale of the bonds?

10. Auerbach Inc. issued 6% bonds on October 1, 2016. The bonds have a maturity date of September 30, 2026 and a face value of $375 million. The bonds pay interest each March 31 and September 30, beginning March 31, 2017. The effective interest rate established by the market was 8%. Assuming that Auerbach issued the bonds for $324,037,463, what interest expense would it recognize in its 2016 income statement?