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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:

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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: $380,000 due in le years (December 31, 2027) Interest: 8.8 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.) Case A (issued at 100) Case B (at 98) Case C (at 102) January 1, 2018 - Financial Statements: a Bonds payable b. Unamortized premium (discount) C. Carrying value

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