Compute the cash proceeds from bond issues under the following terms. For each case, indicate whether the bonds sold at a premium or discount. (Round your answers to nearest dollar amount.)

		Cash Proceeds	Discount or Premium
a.	Pear, Inc. issued $241,000 of 10-year, 8 percent bonds at 102.
b.	Apple, Inc. issued $52,000 of five-year, 12 percent bonds at 97.
c.	Cherry Co. issued $115,000 of five-year, 6 percent bonds at 102 1/4.
d.	Grape, Inc. issued $67,000 of four-year, 8 percent bonds at 99.00.