On January 1 of this year, Barnett Corporation sold bonds with a face value of $505,500 and a coupon rate of 5 percent. The bonds mature in 20 years and pay interest annually on December 31. Barnett uses the effective-interest amortization method. Ignore any tax effects. Each case is independent of the other cases. (FV of $1, PV of $1, FVA of $1, and PVA of $1) Required: 1. Complete the following table. The interest rates provided are the annual market rate of interest on the date the bonds were issued. Note: Use appropriate factor(s) from the tables provided. Round your final answers to nearest whole dollar amount.

\begin{tabular}{l|l|l|l} \hline & Case A (5 percent) & Case B (6 percent) & Case C (4 percent) \\ \hline a. Cash received at issuance & & & \\ \hline b. Interest expense recorded in Year 1 & & & \\ \hline c. Cash paid for interest in Year 1 & & & \\ \hline d. Cash paid at maturity for bond principal & & \\ \hline \end{tabular}