Required

Compute the cash proceeds from bond issues under the following terms. For each case, indicate whether the bonds sold at a premium or discount. (Do not round intermediate calculations. Round your answers to nearest dollar amount.)

a.	Pear, Inc. issued $163,000 of 10-year, 8 percent bonds at 103	Cash Proceeds	Discount or Premium
b.	Apple, Inc. issued $119,000 of five-year, 12 percent bonds at 97	Cash Proceeds	Discount or Premium
c.	Cherry Co. issued $134,000 of five-year, 6 percent bonds at 102 1/4	Cash Proceeds	Discount or Premium
d.	Grape, Inc. issued $46,000 of four-year, 8 percent bonds at 98	Cash Proceeds	Discount or Premium