Net Work Corporation, whose annual accounting period ends on December 31, issued the following bonds Date of bonds: January 1, 2018 Maturity amount and date: $280,00e due in 10 years (December 31, 2027) Interest: 8.5 percent per year payable each December 31 Date issued: 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.) January 1, 2018 Financial Statements: a Bonds payable b. Unamortized premium (discount) C. Carrying value Case C (at 103) Case A (issued at 100) 280,000 s 0 $ 280,000 Case B (at 97) 2,800,000