Presented below are four independent situations (a) On March 1, 2018, Crane Co. issued at 103 plus accrued interest $4,380,000, 8% bonds. The bonds are dated January 1, 2018, and pay interest semiannually on July 1 and January 1. In addition, Crane Co. incurred $30,000 of bond issuance costs Compute the net amount of cash received by Crane Co. as a result of the issuance of these bonds. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to 0 decimal places, e.g. 5,275.) Net amount of cash received $ (b) On January 1, 2017, Cheyenne Co. issued 8% bonds with a face value of $762,000 for $627,369 to yield 11%. The bonds are dated January 1, 2017, and pay interest annually What amount is reported for interest expense in 2017 related to these bonds, assuming that Cheyenne used the effective-interest method for amortizing bond premium and discount? (Round answer to 0 decimal places, e.g. 38,548.) Interest expense to be reported for 2017 $ (c) Ayayai Building Co. has a number of long-term bonds outstanding at December 31, 2017. These long-term bonds have the following sinking fund requirements and maturities for the next 6 years Maturities Sinking Fund $101,000 2018 $295,000 2019 101,000 259,000 101,000 2020 101,000 2021 220,000 2022 220,000 162,000 2023 220,000 101,000 Indicate how above information should be reported in the financial statements at December 31, 2017. (Round answers to 0 decimal places, e.g. 38,548.) Maturities and sinking fund requirements 2018 $ 2019 $ 2020 $ 2021 $ 2022 $ Thereafter $ (d) In the long-term debt structure of Pina Inc., the following three bonds were reported: mortgage bonds payable $10, 100,000; collateral trust bonds $5,043,000; bonds maturing in installments, secured by plant equipment $3,971,000 Determine the total amount, if any, of debenture bonds outstanding. Total amount