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 $58,000 of 6 percent bonds at 101 1/2	$_______	Discount or Premium?
b.	Bush, Inc. issued $81,000 of 10-year, 6 percent bonds at 95 1/2	$_______	Discount or Premium?
c.	Oak, Inc. issued $184,000 of 20-year, 6 percent bonds at 102	$_______	Discount or premium?
d.	Willow Co. issued $160,000 of 15-year, 7 percent bonds at 95	$_______	Discount or premium?