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 $80,000 of 6 percent bonds at 101 1/4 b. Bush, Inc. issued $200,000 of 10-year, 6 percent bonds at 97 1/2. C. d. Oak, Inc. issued $100,000 of 20-year, 6 percent bonds at 103. Willow Co. issued $180,000 of 15-year, 7 percent bonds at 99.