Boyd Co. produces and sells aviation equipment. On the first day of its fiscal year, Boyd issued $74,000,000 of three-year, 9% bonds at a market (effective) interest rate of 13%, with interest payable...

Boyd Co. produces and sells aviation equipment. On the first day of its fiscal year, Boyd issued $74,000,000 of three-year, 9% bonds at a market (effective) interest rate of 13%, with interest payable semiannually.

1. 
   

   The amount of cash proceeds from the sale of the bonds. Round your answer to the nearest dollar.

   
   

   $  fill in the blank 2

   
   


2. 
   

   The amount of discount to be amortized for the first semiannual interest payment period, using the interest method. Round your answer to the nearest dollar.

   
   

   $  fill in the blank 3

   
   


3. 
   

   The amount of discount to be amortized for the second semiannual interest payment period, using the interest method. Round your answer to the nearest dollar.

   
   

   $  fill in the blank 4

   
   


4. 
   

   The amount of the bond interest expense for the first year. Round your answer to the nearest dollar.

   
   

   $  fill in the blank 5