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 the nearest whole dollar amount.)

Cash Premium or Proceeds Discount Terms a. Few, Inc., issued $236,000 of 8-year, 7 percent bonds at 102 b. Files Co. issued $69,000 of 4-year, 6 percent bonds at 98. c. Fry Co. issued $189,000 of 10-year, 7 percent bonds at 102%. d. Ford, Inc., issued $44,000 of 5-year, 6 percent bonds at 99