$($a$)$ On March $1,2026,$ Nash Co$.$ issued at $103$ plus accrued interest $$4,140,000,8\%$ bonds. The bonds are dated January $1,2026,$ and pay interest semiannually on July $1$ and January $1.$ In addition, Nash Co$.$ incurred $$25,000$ of bond issuance costs.

Compute the net amount of cash received by Nash Co$.$ as a result of the issuance of these bonds.

Net amount of cash received $

$($b$)$ On January $1,2025,$ Crane Co$.$ issued $8\%$ bonds with a face value of $$672,000$ for $$553,270$ to yield $11\%.$ The bonds are dated January $1,2025,$ and pay interest annually.

What amount is reported for interest expense in $2025$ related to these bonds, assuming that Crane used the effective$-$interest method for amortizing bond premium and discount? $($Round answer to $0$ decimal places, e$.$g$.38,548.)$

Interest expense to be reported for $2025,$$

$($c$)$ Cheyenne Building Co$.$ has a number of long$-$term bonds outstanding at December $31,2025.$ These long$-$term bonds have the following sinking fund requirements and maturities for the next $6$ years.

$\backslash$table$[[,$Sinking Fund,Maturities$],[2026,$$$305,000,$$$92,000$