At the time of issue of 14.50% coupon 5-Year annual payment bonds with a par value of $10,000,000, the market interest rate was 5.00%; The cash collected from the issuance of the bonds is ______.

A Company issue3s $100,000 face value, zero coupon 4-year U.S. corporate bonds on January 1, 20X0, when the same market rate for similar risk bond is 12%. The firm uses effective-interest amortization. How much is recorded in the Discount on Bond Payable journal entry for the second coupon payment?