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32, Fisher Company is about to issue $200,000 of 5-year bonds with a interest rate of 5% payable semi-annually The effective (market) rate for such securities is 6%. How much can Fisher expect to receive from the sale of these bonds? a. $243,761 b. $200,000 c. 191,576 d. $191,469 33. Columbia Footwear had Accounts payable of 230,000 at the beginning year and $310,000 at the end of the year. During the year Columbia made purchases of inventory on account of $723,000. What is the amount of cash paid to suppliers? a. $743,000 b. $723,000 c. $703,000 d. $20,000