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. $($Round your answers to nearest dollar amount.$)$

$\backslash$table$[[,,\backslash$table$[[$Cash$],[$Proceeds$]],\backslash$table$[[$Discount or$],[$Premium$]]],[$a$.,$Pear, Inc. issued $$164,000$ of $10-$year, $8$ percent bonds at $101.,,],[$b$.,$Apple, Inc. issued $$130,000$ of five$-$year, $12$ percent bonds at $98.,,],[$c$.,$Cherry Co$.$ issued $$184,000$ of five$-$year, $6$ percent bonds at $\frac{1021}{4}.,,],[$d$.,$Grape, Inc. issued $$59,000$ of four$-$year, $8$ percent bonds at $98\mathrm{.}00.,,]]$