For each of the following situations, calculate the amount of bond discount or premium, if any.

a. Best Co. issued \(\$ 110,000\) of 6 percent bonds at 102 .

b. Morris, Inc., issued \(\$ 60,000\) of 10 -year, 8 percent bonds at 98 .

c. Yang, Inc., issued \(\$ 100,000\) of 15 -year, 9 percent bonds at \(102 \frac{1 / 4}{}\).

d. Jones Co. issued \(\$ 500,000\) of 20 -year, 8 percent bonds at \(98^{3 / 4}\).