how do i compute the unamoritized premium?

PA10-4 Comparing Bonds Issued at Par, Discount, and Premium [LO 10-3] Net Work Corporation, whose annual accounting period ends on December 31, issued the following bonds: Date of bonds: January 1, 2015 Maturity amount and date: $310,000 due in 10 years (December 31, 2024) Interest: 10.0 percent per year payable each December 31 Date issued: January 1, 2015 Required: For each of the three independent cases that follow, provide the following amounts to be reported on the January 1, 2015, financial statements immediately after the bonds were issued: (Amounts to be deducted should be indicated by a minus sign.) Case B Case C (at 103) 310,000 January 1, 2015-Financial Statements: (issued at 100) Case A (at 97) a. Bonds payable S 310,000 S 310,000 b. Unamortized premium (or discount) Carrying value 0 ww 310,000 S