Required

For each of the following situations, calculate the amount of bond discount or premium, if any:

Note: Do not round your intermediate calculations.

$\backslash$table$[[$a$.$ Gray Company issued $$80,000$ of $6$ percent bonds at $\frac{1011}{4},,],[$b$.$ Bush, Incorporated issued $$200,000$ of $10-$year, $6$ percent bonds at $\frac{971}{2}.,,],[$c$.$ Oak, Incorporated issued $$100,000$ of $20-$year, $6$ percent bonds at $103.,,],[$d$.$ Willow Company issued $$180,000$ of $15-$year, $7$ percent bonds at $99.,,]]$