Accounting for Notes Issues at a Premium The Miller Corporation issued $100 million maturity value of six percent coupon rate bonds, with interest paid semiannually. At the time of the bond issuance, equivalent risk-rated debt . instruments carried a yield rate of four percent. The bonds matured in ten years. Round all answers to the nearest whole number. a. Calculate the proceeds that the Miller Corporation would receive from the sale of the bonds. b. Calculate the interest expense on the bonds for the first year. c. Calculate the book value of the bonds at the end of the first year