On January 1, 2018, Evan Company borrowed $58,614 cash from the Broadway Bank. In exchange for the money, Evan issued the bank a five-year installment note with a 7 percent fixed interest rate. The loan agreement required Evan to pay five equal installments of $13,314. The interest expense for 2019 will be $ Hadley Company issued $137,800 face value of bonds on January 1, 2018. The bonds had a 8 percent stated rate of interest and a five-year term. Interest is paid in cash annually, beginning December 31, 2018. The bonds were issued at 104 What is the cash Hadley will receive? $ Bodie Company issued $128,400 face value of bonds on January 1, 2018. The bonds had a 8 percent stated rate of interest and a ten-year term. Interest is paid in cash annually, beginning December 31, 2018. The bonds were issued at 105 What is the carrying value of the bond liability as of December 31, 2018? $_