the following data relate to a $100,000,000, 12% bond issue for a selected semiannual interest period:

Bond carrying amount at beginning of period.............................................$112, 085,373

Interest paid during period................................................................................6,000,000

Interest expense allocable to the period...........................................................5,623,113

(a) Were the bonds issued at a discount or at a premium? (b) What is the unamortized amount of the discount or premium account at the beginning of the period? (c) What account was debited to amortize the discount or premium?