Net Work Corporation, whose annual accounting period ends on December 31 , issued the following bonds: Date of bonds: January 1,2021 Maturity amount and date: $450,000 due in 10 years (December 31,2030) Interest: 11.5 percent per year payable each December 31 Date issued: January 1,2021 Required: For each of the three independent cases that follow, provide the amounts to be reported on the January 1,2021 , financial statements immediately after the bonds were issued: (Deductions should be indicated by a minus sign.)