Net Work Corporation, whose annual accounting period ends on December 31, issued the following bonds: Date of bonds: January 1, 2017 Maturity amount and date: $230,000 due in 10 years (December 31, 2026) Interest: 13 percent per year payable each December 31 Date issued: January 1, 2017 Required: 1. Provide the following amounts to be reported on the January 1, 2017, financial statements immediately after the bonds were issued: (Amounts to be deducted should be indicated with minus sign.) Case A Case B Case C (issued at 100) (issued at 97) (issued at 102) $ 230,000 230,000 $ 230,000 a. Bonds payable b. Unamortized premium (or discount) C. Carrying value 0 $ 230,000 $ 230,000 $ 230,000