Required:

For each of the following situations, calculate the amount of bond discount or premium, if any. Note: Do not round 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 $99.,]]$