Presented below are four independent situations. (a) On March 1, 2015, Wilke Co. issued at 104 plus accrued interest $4,218,000, 8% bonds. The bonds are dated January 1, 2015, and pay interest semiannually on July 1 and January 1. In addition, Wilke Co. incurred $25,900 of bond issuance costs. Compute the net amount of cash received by Wilke Co. as a result of the issuance of these bonds. (Round answer to 0 decimal places, e.g. 38,548.) Net amount of cash received $ (b) On January 1, 2014, Langley Co. issued 8% bonds with a face value of $710,600 for $623,271 to yield 10%. The bonds are dated January 1, 2014, and pay interest annually. What amount is reported for interest expense in 2014 related to these bonds, assuming that Langley 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 2014 $ (c) Tweedie Building Co. has a number of long-term bonds outstanding at December 31, 2014. These long-term bonds have the following sinking fund requirements and maturities for the next 6 years. Sinking Fund Maturities 2015 $318,000 $117,900 2016 117,900 265,200 2017 117,900 117,900 2018 212,100 - 2019 212,100 152,800 2020 212,100 117,900 Indicate how above information should be reported in the financial statements at December 31, 2014. (Round answers to 0 decimal places, e.g. 38,548.) Maturities and sinking fund requirements 2015 $ 2016 $ 2017 $ 2018 $ 2019 $ (d) In the long-term debt structure of Beckford Inc., the following three bonds were reported: mortgage bonds payable $10,023,000; collateral trust bonds $5,016,100; bonds maturing in installments, secured by plant equipment $4,010,500. Determine the total amount, if any, of debenture bonds outstanding. Total amount $