Presented below are three independent situations. CeCe Winans Corporation incurred the following costs in connection with the issuance of bonds: (1) printing and engraving costs, $12,640; (2) legal fees, $49,560, and (3) commissions paid to underwriter, $79,900. What amount should be reported as Unamortized Bond Issue Costs, and where should this amount be reported on the balance sheet? (Round answer to 0 decimal places, e.g. 38,548.) Amount to be reported as Unamortized Bond Issue Costs $ Unamortized Bond Issue Costs should be reported in section of the balance Sheet George Gershwin Co. sold $2,012,000 of 10%, 9-year bonds at 102 on January 1, 2014. The bonds were dated January 1, 2014, and pay interest on July 1 and January 1. If Gershwin uses the straight-line method to amortize bond premium or discount, determine the amount of interest expense to be reported on July 1, 2014, and December 31, 2014. (Round answer to O decimal places, e.g. 38,548.) Interest expense to be recorded $ Ron Kenoly Inc. issued $742,900 of 8%, 9-year bonds on June 30, 2014, for $656,058. This price provided a yield of 10% on the bonds. Interest is payable semiannually on December 31 and June 30. If Kenoly uses the effective-interest method, determine the amount of interest expense to record if financial statements are issued on October 31, 2014. (Round answer to O decimal places, e.g. 38,548.) Interest expense to be recorded $