For each of the following situations, calculate the amount of bond discount or premium, if any:
a. Wolfe Co. issued $120,000 of 6 percent bonds at 101.
b. Riley, Inc., issued $80,000 of 10-year, 8 percent bonds at 98.
c. Rais, Inc., issued $200,000 of 15-year, 9 percent bonds at 102 ¼.
d. Beaux Co. issued $400,000 of 20-year, 8 percent bonds at 99 ¾.