On April 1^st of the current fiscal year, a publicly-traded company issued 2,000 bonds for $10,000 each for a total of $20,000,000 and they received a total of $19,200,000. The annual stated rate for the bonds is 4% and interest is paid semi-annually on September 30^th and March 31^st. The bonds mature 10 years from the issue date. The company uses the straight-line method of amortization and their fiscal year ends on December 31st.

1. An investor purchased a $10,000 bond on the issue date and the investor still owned the bond on December 31st, the end of the current fiscal year. How much cash did the investor receive in interest from this investment in the current fiscal year?

2. What is the amount of interest that the company should accrue on December 31^st, the close of their fiscal year, for interest owned and unpaid on behalf of the bonds.

3. For the current fiscal year ended December 31st, the company should record the amortization of bond discount. What amount should the company record to recognize the amortization of bond discount in the current fiscal year?