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For each of the following situations, calculate the amount of bond discount or premium, if any. $($Do not round your intermediate calculations.$)$

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$\backslash$table$[[$eBook$],[$Print$],[$References$]]$

$\backslash$table$[[,],[$a$.,$Gray Co$.$ issued $$59,000$ of $6$ percent bonds at $1011/2,],[$b$.,$Bush, Inc. issued $$86,000$ of $10-$year, $6$ percent bonds at $961/2.,],[$c$.,$Oak, Inc. issued $$218,000$ of $20-$year, $6$ percent bonds at $102.,],[$d$.,$Willow Co$.$ issued $$181,000$ of $15-$year, $7$ percent bonds at $98.,]]$

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NextFor each of the following situations, calculate the amount of bond discount or premium, if any. $($Do not round your intermediate calculations.$)$