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 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?