Barnett Corporation sold a $510,000, 10 percent bond issue on January 1. 2014. The bonds pay interest each June 30 and December 31 and mature 10 years from January 1. 2014. For comparative study and analysis, assume three separate cases. Use straight-line amortization and disregard income tax unless specifically required. Assume three independent selling scenarios: Required: Complete the following schedule as of December 31, 2014, to analyze the differences among the three cases