Mahalo Boat Adventure Inc. has a July 31 year-end. It showed the following partial amortization schedules regarding two bond issues: Bond Issue A (A) (B) Period Ending Cash Interest Paid $720,000 10.0% 6/12 Period (E) Interest Carrying Expense (E) 9.0 x 6/12 (C) Amort. (A)-(B) (D) Value Unamortized Balance June 1/201 $43,776 $720,000+ (D) $ 763,776 Dec. 1/20 $ 36,000 $ 34,370 $ 1,630 42,146 762,146. Dec. 1/26 36,000 33,236 2,764 15,807 735,807 June 1/27 36,000 33,111 2,889 12,918 732,918 Dec. 1/27 36,000 32,981 3,019 9,899 729,899 June 1/28 36,000 32,845 3,155 6,744 726,744 Dec. 1/28 36,000 32,703 3,297 3,447 723,447 June 1/29 36,000 32,553 3,447 0 720,000 Totals $648,000 $604,224 $43,776 "Adjusted for rounding (For all requirements, do not round intermediate calculations. Round the final answers to the nearest whole dollar.) Required: 1. Bond Issue A a. Were the bond A issued at a premium and/or discount?