D) TJ 28. On September 1, 2018, Sam's Shoe Co. issued $350,000 of 8% bonds. The bonds pay interest semiannually on January 1 and July 1 of each year. The bonds were sold at the face amount. How much cash did Sam's receive upon sale of the bonds? A) $378,000. B) $364,000. C) $354,667. D) $350,000