Fourteen company issued $10,000,000 of 8% bonds on january 1, 2015. the bonds pay interest on june 30 and december 31, mature on december 31, 2024, and are callable at 102. on the issue date, bonds of similar risk and maturity yielded 7%. fourteen company called the bonds on january 1, 2017. fourteen company accounts for bonds using the effective interest method.
determine the amount of discount of premium amortization fourteen would recognize on june 30, 2015. (round the final answer to the nearest dollar. do not use dollar signs or commas when inputting the answer

1. alwaysrain irrigation, inc. would like to determine capacity requirements for the next four years. currently, two production lines are in place for making bronze and plastic sprinklers. three types of sprinklers are available in both bronze and plastic: 90-degree nozzle sprinklers, 180-degree nozzle sprinklers, and 360-degree nozzle sprinklers. management has forecast demand for the next four years as follows: both production lines can produce all the different types of nozzles. the bronze machines needed for the bronze sprinklers require two operators and can produce up to 12,000 sprinklers. the plastic injection molding machine needed for the plastic sprinklers requires four operators and can produce up to 200,000 sprinklers. three bronze machines and only one injection molding machine are available. what are the capacity requirements for the next four years? (assume that there is no learning.)