Presented below are four independent situations (a) On March 1, 2018, Riverbed Co. issued at 104 plus accrued interest $4,050,000, 9% bonds. The bonds are dated January 1, 2018, and pay interest semiannually on July 1 and January 1. In addition, Riverbed Co. incurred $25,000 of bond issuance costs Compute the net amount of cash received by Riverbed Co. as a result of the issuance of these bonds. (Round present value factor calculations to 5 decimal places e.g. 1.25124 and final answers to O decimal places, e.g. 5,275.) Net amount of cash received 4247750 (b) On January 1, 2017, Marin Co. issued 9% bonds with a face value of $643,000 for $603,488 to yield 10%. The bonds are dated January 1, 2017, and pay interest annually What amount is reported for interest expense in 2017 related to these bonds, assuming that Marin used the effective-interest method for amortizing bond premium and discount? (Round answer to O decimal places, e.g. 38,548.) Interest expense to be reported for 2017 (c) Headland Building Co. has a number of long-term bonds outstanding at December 31, 2017. These long-term bonds have the following sinking fund requirements and maturities for the next 6 years