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.

Note: Do not round intermediate calculations. Round your answers to nearest dollar amount.

$\backslash$table$[[,\backslash$table$[[$Cash$],[$Proceeds$]],\backslash$table$[[$Discount or$],[$Premium$]]],[$a$.$ Pear, Incorporated issued $$204,000$ of $10-$year, $8$ percent bonds at $103.,,],[$b$.$ Apple, Incorporated issued $$91,000$ of five$-$year, $12$ percent bonds at $98.,,],[$c$.$ Cherry Company issued $$200,000$ of five$-$year, $6$ percent bonds at $\frac{1021}{4}.,,],[$d$.$ Grape, Incorporated issued $$71,000$ of four$-$year, $8$ percent bonds at $98.,,]]$