E14-8b (determine proper amounts in account balances) presented below

E14-8B (Determine Proper Amounts in Account Balances) Presented below are three independent situations.
(a) Snider Corporation incurred the following costs in connection with the issuance of bonds: (1) printing and engraving costs $40,000; (2) legal fees $120,000, and (3) commissions paid to underwriter $320,000. What amount should be reported as Unamortized Bond Issue Costs, and where should this amount be reported on the balance sheet?
(b) Banks Co. sold $5,000,000 of 6%, 10-year bonds at 104 on January 1, 2014. The bonds were dated January 1, 2014, and pay interest on July 1 and January 1. If Banks uses the straight-line method to amortize bond premium or discount, determine the amount of interest expense to be reported on July 1, 2014, and December 31, 2014.
(c) Cey Inc. issued $1,000,000 of 10%, 10-year bonds on June 30, 2014, for $885,296. This price provided a yield of 12% on the bonds. Interest is payable semiannually on December 31 and June 30. If Cey uses the effective-interest method, determine the amount of interest expense to record if financial statements are issued on October 31, 2014.