The baldwin company will sell 100 units (x1000) of capacity from their baker product line. each unit of capacity is worth $6 plus $4 per automation rating. the baldwin company will sell the capacity for 35% off. how much do they receive when the capacity is sold?

At the beginning of 2014, winston corporation issued 10% bonds with a face value of $2,000,000. these bonds mature in five years, and interest is paid semiannually on june 30 and december 31. the bonds were sold for $1,852,800 to yield 12%. winston uses a calendar-year reporting period. using the effective-interest method of amortization, what amount of interest expense should be reported for 2014? (round your answer to the nearest dollar.)