The following data relate to a $200,000,000, 5% bond issued for a selected semiannual interest period: Bond carrying amount at beginning of period $216,221,792 Interest paid during period 5,000,000 Interest expense allocable to the period 4,864,990 (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