Presented below are four independent situations.

(a) On March 1, 2018, Crane Co. issued at 104 plus accrued interest $3,690,000, 9% bonds. The bonds are dated January 1, 2018, and pay interest semiannually on July 1 and January 1. In addition, Crane Co. incurred $30,000 of bond issuance costs.

Compute the net amount of cash received by Crane 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 0 decimal places, e.g. 5,275.)

Net amount of cash received $

(b) On January 1, 2017, Cheyenne Co. issued 9% bonds with a face value of $668,000 for $589,317 to yield 11%. 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 Cheyenne used the effective-interest method for amortizing bond premium and discount? (Round answer to 0 decimal places, e.g. 38,548.)

Interest expense to be reported for 2017 $

(c) Ayayai 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.

Sinking Fund Maturities 2018 $305,000 $109,000 2019 109,000 272,000 2020 109,000 109,000 2021 197,000 - 2022 197,000 139,000 2023 197,000 109,000

Indicate how above information should be reported in the financial statements at December 31, 2017. (Round answers to 0 decimal places, e.g. 38,548.)

Maturities and sinking fund requirements 2018 $ 2019 $ 2020 $ 2021 $ 2022 $ Thereafter $

(d) In the long-term debt structure of Pina Inc., the following three bonds were reported: mortgage bonds payable $9,907,000; collateral trust bonds $4,989,000; bonds maturing in installments, secured by plant equipment $3,965,000.

Determine the total amount, if any, of debenture bonds outstanding.

Total amount $