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: $350,000 due in 10 years (December 31, 2030) Interest: 12.0 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.)

January 1, 2021Financial Statements:	Case A (At 100)	Case B (at 98)	Case C (at 102)
a. Bonds payable	$350,000	$350,000	$350,000
b. Unamortized premium (discount)	0
c. Carrying value	$350,000