Mahalo Boat Adventure Inc. has a July 31 year-end. It showed the following partial amortization schedules regarding two bond issues: Bond Issue A Period Ending (A) (B) Period Cash Interest Paid $580,000 x 12.0% x 6/12 Interest Expense (E) x 11.0% (E) (C) Amort. (D) Unamortized 6/12 (A) - (B) es June 1/20 Balance $32,614 Carrying Value $580,000 + (D) $ 612,614 Dec. 1/20 $ 34,800 $ 33,694 $ 1,106 31,508 611,508 Dec. 1/26 34,800 32,697 2,103 12,385 592,385 June 1/27 34,800 32,581 2,219 10,166 590,166 Dec. 1/27 34,800 32,459 2,341 7,825 587,825 June 1/28 34,800 32,330 2,470 5,355 585,355 Dec. 1/28 34,800 32,195 2,605 2,750 582,750 June 1/29 34,800 32,050 2,750 0 580,000 Totals $ 626,400 $ 593,786 $32,614 *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?