calculate the unamortized premium $($discount$)$

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Net Work Corporation, whose annual accounting period ends on December $31,$ issued the following bonds:

Date of bonds: January $1,2021$

Maturity amount and date: $$380,000$ due in $10$ years $($December $31,2030)$

Interest: $8\mathrm{.}0$ percent per year payable each December $31$

Date issued: January $1,2021$