Marshalls Corporation completed a $700,000, 8 percent bond issue on January 1, 2018. The bonds pay interest each December 31 and mature 10 years from January 1, 2018. Required: For each of the three independent cases that follow, provide the following amounts to be reported on the January 1, 2018, financial statements immediately after the bonds were issued: (Deductions should be indicated by a minus sign.) Case A (Issued at 100) Case B Case C January 1, 2018-Financial statements (at 97) (at 103) a. Bonds Payable Unamortized Premium (or discount) b C. Carrying Value