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: $$380,000$ due in $10$ years $($December $31,2030)$

Interest: $8\mathrm{.}0$ 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.$)$

$\backslash$table$[[$January $1,2021-$Financial Statements:,$\backslash$table$[[$Case A$],[($At $100)]],\backslash$table$[[$Case B$],[($at $98)]],\backslash$table$[[$Case C$],[($at $102)]],],[$a$.$ Bonds payable,$$,380,000,,,380,000],[$b$.$ Unamortized premium $($discount$),,,,,],[$c$.$ Carrying value,$$,380,000,,$$$,387,600]]$