On January 1 of this year, Barnett Corporation sold bonds with a face value of $506,000 and a coupon rate of 7 percent. The bonds mature in 10 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 whole dollars.)

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 (7%)	Case B (8%)	Case C (6%)
a	Cash received at issuance
b	Interest expense recored in Year 1
c	Cash paid for interest in Year 1
d	Cash paid at maturity for bond principal