Required

For each of the following situations, calculate the amount of bond discount or premium, if any: $($Do not round your intermediate calculations.$)$

$\backslash$table$[[$a$.,$Gray Co$.$ issued $$65,000$ of $6$ percent bonds at $\frac{1021}{2},,],[$b$.,$Bush, Inc. issued $$92,000$ of $10-$year, $6$ percent bonds at $\frac{971}{2}.,,],[$c$.,$Oak, Inc. issued $$202,000$ of $20-$year, $6$ percent bonds at $102.,,],[$d$.,$Willow Co$.$ issued $$106,000$ of $15-$year, $7$ percent bonds at $95.,,]]$