Required For each of the following situations, calculate the amount of bond discount or premlum, if any. (Do not round your intermediate calculations.) a Gray Co issued $65,000 of 6 percent bonds at 103 1/2 b Bush, Inc issued $90,000 of 10 year, 6 percent bonds at 97 1/2 c Oak, Inc issued $159,000 of 20-year, 6 percent bonds at 101 d Willow Co issued S107,000 of 15 year, 7 percent bonds at 98