Sweet Inc. has issued three types of debt on January 1, 2017, the start of the company's fiscal year.

(a)$12million,9-year,13% unsecured bonds, interest payable quarterly. Bonds were priced to yield10%.(b)$28million par of9-year, zero-coupon bonds at a price to yield10% per year.(c)$18million,9-year,9% mortgage bonds, interest payable annually to yield10%.

(6) present value of bonds at date of issue.