ecember 31. All of the E-Tech Initiatives Limited plans to issue $540,000, 10-year, 6.00 percent bonds. Interest is payable annually on D bonds will be issued on January 1, 2019. Show how the bonds would be reported on the January 2, 2019, balance sheet if they are issued at 102 E-TECH INITIATIVES LIMITED Balance Sheet (partial) As of January 2, 2019 Carrying Value