Required:

For each of the following situations, calculate the amount of bond discount or premium, if any. (Do not round your intermediate calculations and round your final answers to whole dollar amount. Omit the "$" sign in your response.)

a.	Best Co. issued $60,000 of 6 percent bonds at 102.	$	(Click to select)DiscountPremium
b.	Morris, Inc., issued $81,000 of 10-year, 8 percent bonds at 95.	$	(Click to select)DiscountPremium
c.	Yang, Inc., issued $151,000 of 15-year, 9 percent bonds at 102 14.	$	(Click to select)DiscountPremium
d.	Jones Co. issued $146,000 of 20-year, 8 percent bonds at 95 34.	$	(Click to select)PremiumDiscount