(a) On March 1, 2021, Coronado Co. issued at 102 plus accrued interest $3,630,000, 8% bonds. The bonds are dated January 1, 2021, and pay interest semiannually on July 1 and January 1. In addition, Coronado Co. incurred $24,000 of bond issuance costs. Compute the net amount of cash received by Coronado Co. as a result of the issuance of these bonds

Net amount of cash received

$

(b) On January 1, 2020, Whispering Co. issued 8% bonds with a face value of $646,000 for $531,864 to yield 11%. The bonds are dated January 1, 2020, and pay interest annually. What amount is reported for interest expense in 2020 related to these bonds, assuming that Whispering 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 2020

$

(c) Metlock Building Co. has a number of long-term bonds outstanding at December 31, 2020. These long-term bonds have the following sinking fund requirements and maturities for the next 6 years.

		Sinking Fund		Maturities
2021		$320,000		$110,000
2022		110,000		228,000
2023		110,000		110,000
2024		202,300		-
2025		202,300		159,000
2026		202,300		110,000

Indicate how above information should be reported in the financial statements at December 31, 2020

Maturities and sinking fund requirements
2021		$
2022		$
2023		$
2024		$
2025		$
Thereafter		$

(d) In the long-term debt structure of Bonita Inc., the following three bonds were reported: mortgage bonds payable $9,917,000; collateral trust bonds $4,966,000; bonds maturing in installments, secured by plant equipment $3,977,000. Determine the total amount, if any, of debenture bonds outstanding.

Total amount

$