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

a. Lind Co. issued \(\$ 60,000\) of 7 percent bonds at \(101 \frac{1}{4}\).

b. Schwarz, Inc., issued \(\$ 90,000\) of 10 -year, 6 percent bonds at \(951 / 2\).

c. Zoe, Inc., issued \(\$ 200,000\) of 20 -year, 6 percent bonds at 102 .

d. Uddin Co. issued \(\$ 150,000\) of 15 -year, 7 percent bonds at 98 .