For each of the following situations, calculate the amount of bond discount or premium, if any.
a. Holt Co. issued $70,000 of 6 percent bonds at 101 ¼.
b. Janus, Inc., issued $100,000 of 10 year, 6 percent bonds at 97 ½.
c. Mao, Inc., issued $200,000 of 20 year, 6 percent bonds at 103.
d. Hammi Co. issued $150,000 of 15 year, 7 percent bonds at 99.