Compute the cash proceeds from bond issues under the following terms. For each case, indicate whether the bonds sold at a premium or discount. (Do not round intermediate calculations. Round your answers to nearest dollar amount.)

		Cash Proceeds	Discount or Premium
a.	Pear Inc issued 165,000 of 10 year, 8 percent bonds at 102
b	Apple, Inc issued 105,000 of five-year, 12 percent bonds at 99
c	Cherry Co. issued 133,000 of five-year, 6 percent bonds at 102 1/4
d	Grape Inc, issued $25,000 of four-year, 8 percent bonds at 97