On January 1, 20x6, Cell Co. lends some money in exchange for a 10% $100,000 10-year note. The market rate for similar notes is 8%. Interest is received semiannually each July 1 and January 1. The financial year ends December 31. Round to the nearest whole number. (Hint: Prepare a partial amortization schedule to July 1, 20x8)

a. The note is issued at - (par / premium / discount)

b. The present value of the note is - $

c. The cash received at July 1, 20x6 is -$

d. The interest revenue to Cell Co. at December 31, 20x7 is -$

e. The carrying amount of the note at July 1, 20x8 is -$