Net Work Corporation, whose annual accounting period ends on December 31, issued the following bonds: Date of bonds: January 1, 2015 Maturity amount and date: $400,000 due in 10 years (December 31, 2024) Interest: 9.0 percent per year payable each December 31 Date issued: January 1, 2015 Required: For each of the three independent cases that follow, provide the following amounts to be reported on the January 1, 2015, financial statements immediately after the bonds were issued: (Amounts to be deducted should be indicated by a minus sign.) Case A issued at 100) Case B (at 97) Case at 103) January 1, 2015--Financial Statements: a Bonds payable b. Unamortized premium (or discount) Carrying value