Determining the amount of bond premiums and discounts

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

a. Gray Co. issued $61,000 of 6 percent bonds at 102 1/2
b. Bush, Inc., issued $88,000 of 10-year, 6 percent bonds at 97 1/2.
c. Oak, Inc., issued $174,000 of 20-year, 6 percent bonds at 102.
d. Willow Co. issued $177,000 of 15-year, 7 percent bonds at 96.