Net Work Corporation, whose annual accounting period ends on December 31, issued the following bonds:

Date of bonds: January 1, 2014.

Maturity amount and date: $345,000 due in 10 years (December 31, 2023).

Interest: 9percent per year payable each December 31.

Date issued: January 1, 2014.

Provide the following amounts to be reported on the January 1, 2014, financial statements immediately after the bonds were issued

January 1, 2014 Financial Statements: Part A Part B Part C

(Issued at 100) (96) (105)

(A) Bonds Payable

(B) Unamortized premium (or discount)

(C) Carrying value