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 $180,000 of 10-year, 8 percent bonds at 101. b. Apple, Inc. issued $98,000 of five-year, 12 percent bonds at 97. c. Cherry Co. issued $196,000 of five-year, 6 percent bonds at 103 1/4. d. Grape, Inc. issued $73,000 of four-year, 8 percent bonds at 99.00