a.	Gray Co. issued $60,000 of 6 percent bonds at 102 1/2	$1,500	Premium
b.	Bush, Inc. issued $87,000 of 10-year, 6 percent bonds at 97 1/2.		Discount
c.	Oak, Inc. issued $151,000 of 20-year, 6 percent bonds at 101.		Premium
d.	Willow Co. issued $154,000 of 15-year, 7 percent bonds at 95.		Discount