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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.

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