Compute the cash proceeds from bond issues under the following terms. For each case, indicate whether the bonds sold at a premium or discount.

	Terms	Cash Proceeds	Premium or Discount
a.	Few, Inc., issued $400,000 of 8-year, 8 percent bonds at 101.
b.	Files Co. issued $250,000 of 4-year, 6 percent bonds at 98.
c.	Fry Co. issued $300,000 of 10-year, 7 percent bonds at 102.
d.	Ford, Inc., issued $200,000 of 5-year, 6 percent bonds at 97.