FWP Co. issued $100,000, 10-year bonds on January 1, 2013. The stated rate of interest on the bonds is 10% payable annually on 12/31. Provide the requested information for the bonds immediately after issuance (January 1, 2013) under each of the three independent scenarios described below:

		Case 1 Bonds Sold at 100	Case 2 Bonds Sold at 104	Case 1 Bonds Sold at 98
a	Bonds Payable
b	Unamortized Premiun or Discount
c	Bonds Payable, Net