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 $80,000 of 6 percent bonds at 101 1/4		Premium
b.	Bush, Inc., issued $200,000 of 10-year, 6 percent bonds at 97 1/2.		Discount
c.	Oak, Inc., issued $100,000 of 20-year, 6 percent bonds at 103.		Premium
d.	Willow Co. issued $180,000 of 15-year, 7 percent bonds at 99.		Discount