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

a. Gray Co. issued $60,000 of 6 percent bonds at 102 1/2 b. Bush, Inc. issued $85,000 of 10-year, 6 percent bonds at 96 1/2 c. Oak, Inc. issued $191,000 of 20-year, 6 percent bonds at 102. d. Willow Co. issued $187,000 of 15-year, 7 percent bonds at 98