Presented below are four independent situations (a) On March 1, 2018, Blossom Co. issued at 103 plus accrued interest $4,060,000, 9% bonds. The bonds are dated January 1, 2018, and pay interest semiannually on July 1 and January 1. In addition, Blossom Co. incurred $24,000 of bond issuance costs Compute the net amount of cash received by Blossom 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 4,218,700 (b) On January 1, 2017, Blue Co. issued 9% bonds with a face value of $651,000 for $610,997 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 Blue 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 61,100 (c) Kingbird 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 $279,000 95,000 95,000 201,000 201,000 201,000 $95,000 247,000 95,000 2018 2019 2020 2021 2022 2023 138,000 95,000 ZUZU 2021 2022 2023 ,UUU 201,000 201,000 201,000 138,000 95,000 Indicate how above information should be reported in the financial statements at December 31, 2017. (Round answers to O decimal places, e.g. 38,548.) Maturities and sinking fund requirements 2018 374,000 342,000 190,000 2019 2020 2021 201,000 2022 339,000 Thereafter 1,446,000 (d) In the long-term debt structure of Oriole Inc., the following three bonds were reported: mortgage bonds payable $9,975,000; collateral trust bonds $5,037,000; bonds maturing in installments, secured by plant equipment $4,030,000 Determine the total amount, if any, of debenture bonds outstanding Total amount