The following are four independent situations. (a) On March 1, 2021, Vaughn Co. issued at 102 plus accrued interest $3,840,000,8% bonds. The bonds are dated January 1, 2021, and pay interest semiannually on July 1 and January 1. In addition, Vaughn Co. incurred $25,000 of bond issuance costs. Compute the net amount of cash received by Vaughn Co. as a result of the issuance of these bonds. (Round present value factor calculations to 5 decimal places, eg. 1.25124 and final answer to O decimal places, eg 5.275) Net amount of cash received $ (b) On January 1, 2020, Bramble Co. issued 8% bonds with a face value of $673,000 for $590,292 to yield 10%. The bonds are dated January 1, 2020, and pay interest annually. What amount is reported for interest expense in 2020 related to these bonds, assuming that Bramble used the effective-interest method for amortizing bond premium and discount? (Round answer to O decimal places, es 38.548) Interest expense to be reported for 2020