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) (Use the appropriate factor(s) from the tables provided. Round your final answers to nearest whole dollar amount.)

Required:

1. Complete the following table. The interest rates provided are the annual market rate of interest on the date the bonds were issued.

		Case A (5%)	Case B (6%)	Case C (4%)
a.	Cash received at issuance
b.	Interest expense recorded in Year 1
c.	Cash paid for interest in Year 1
d.	Cash paid at maturity for bond principal