E-Tech Initiatives Limited plans to issue $500,000, 10-year, 6 percent bonds. Interest is payable annually on December 31. All of how the bonds would be at 99. (Deductions should be indicated by a minus sign.) the bonds will be issued on January 1, 2019. Show reported on the January 2, 2019, balance sheet if they are issued E-TECH INITIATIVES LIMITED Balance Sheet (partial) As of January 2, 2019 Carrying Value