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 $64,000 of 6 percent bonds at 103 1/2 b. Bush, Inc. issued $91,000 of 10-year, 6 percent bonds at 97 1/2. C. Oak, Inc. issued $211,000 of 20-year, 6 percent bonds at 102. d. Willow Co. issued $165,000 of 15-year, 7 percent bonds at 95.