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 $61,000 of 6 percent bonds at 101 1/2 b. Bush, Inc. issued $95,000 of 10-year, 6 percent bonds at 97 1/2. C. Oak, Inc. issued $213,000 of 20-year, 6 percent bonds at 101. d. Willow Co. issued $120,000 of 15-year, 7 percent bonds at 95