Determining the amount of bond premiums and discounts

Required
For each of the following situations, calculate the amount of bond discount or premium, if any.
a. Best Co. issued $110,000 of 6 percent bonds at 102.
b. Morris, Inc., issued $60,000 of 10-year, 8 percent bonds at 98.
c. Yang, Inc., issued $100,000 of 15-year, 9 percent bonds at 102 ¼.
d. Jones Co. issued $500,000 of 20-year, 8 percent bonds at 98 ¾.