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: $270,000 due in 10 years (December 31, 2027)

Interest: 8.0 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.)