On October $1,2014,$ Southpark Inc. issued at $101$ plus accrued interest, $800$ of its

$10$ percent $$1,000$ bonds. The bonds are dated July $1,2014,$ and mature on July $1,$

Interest is payable semiannually on January $1$ and July $1.$ At the time of

issuance, Southpark would receive cash of

$$800,000$

$$808,000$

$$820,000$

$$828,000$