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: $300,000 due in 10 years (December 31, 2030) Interest: 9.5 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.) January 1, 2021Financial Statements: Case A (At 100) Case B (at 96) Case C (at 104) a. Bonds payable b. Unamortized premium (discount) c. Carrying value