Required

For each of the following situations, calculate the amount of bond discount or premium, if any. (Do not round intermediate calculations.)

a.	Gray Co. issued $68,000 of 6 percent bonds at 101 1/2	___	Discount or Premium
b.	Bush, Inc. issued $90,000 of 10-year, 6 percent bonds at 95 1/2	___	Discount or Premium
c.	Oak, Inc. issued $170,000 of 20-year, 6 percent bonds at 101.	___	Discount or Premium
d.	Willow Co. issued $131,000 of 15-year, 7 percent bonds at 97	___	Discount or Premium