Presented below are four independent situations. (a) on March 1, 2018, Headland Co. issued at 102 plus accrued interest $4, 070,000, 9% bonds. The bonds are dated January 1, 2018, and pay interest semiannually on July 1 and January 1. In addition, Headland Co. incurred $29,000 of bond issuance costs. Compute the net amount of cash received by Headland Co. as a result of the issuance of these bonds. (b) on January 1, 2017, Sage Co. issued 9% bonds with a value $717,000 for $672, 941 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 sage used the effective-interest method for amortizing bond premium and discount. (c) Pronghorn Building Co. has a number of bonds at December 31, 2017. These long-term bonds have the following sinking fund requirements and for the next 6 years. Indicate how above information should be reported in the financial statements at December 31, 2017. (d) In the long-term debt structure of Stellar Inc., the following three bonds were reported: mortgage bonds payable $9, 926,000; collateral trust bonds $5, 042,000; bonds maturing in installments, secured by plant equipment $3, 984,000. Determine the total amount, if any, of debenture bonds outstanding