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: $$340,000$ due in $10$ years $($December $31,2030)$

Interest: $11\mathrm{.}5$ 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.$)$

$\backslash$table$[[$January $1,2021-$Financial Statements:,$\backslash$table$[[$Case A$],[($At $100)]],\backslash$table$[[$Case B$],[($at $97)]],\backslash$table$[[$Case C$],[($at $103)]]],[$a$.$ Bonds payable,$$,340,000,$$$,340,000,$$$,340,000],[$b$.$ Unamortized premium $($discount$),,0,,13,600,,13,600],[$c$.$ Carrying value,$$,340,000,$$$,326,400,$$$,326,400]]$