Exercise $10-13$A $($Static$)$ Determining the amount of bond premiums and discounts LO $10-4,10-5$

Required

For each of the following situations, calculate the amount of bond discount or premium, if any: $($Do not round your intermediate calculations.$)$a$.$ Gray Co$.$ issued $$80,000$ of $6$ percent bonds at $1011/4$

b$.$ Bush, Inc. issued $$200,000$ of $10-$year, $6$ percent bonds at $971/2.$

c$.$ Oak, Inc. issued $$100,000$ of $20-$year, $6$ percent bonds at $103.$

d$.$ Willow Co$.$ issued $$180,000$ of $15-$year, $7$ percent bonds at $99.$