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: $370,000 due in 10 years (December 31, 2030) Interest: 13.0 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, 2021-Financial Statements: a. Bonds payable c. Carrying value b. Unamortized premium (discount) Case A (At 100) Case B (at 97) Case C (at 103)