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Net Work Corporation, whose annual accounting period ends on December 31, issued the following bonds Date of bands: January 1, 2018 Maturity anount and dete:

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Net Work Corporation, whose annual accounting period ends on December 31, issued the following bonds Date of bands: January 1, 2018 Maturity anount and dete: $420,000 due in 10 years (December 31, 2022) Interest: 10.0 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 96) Case C (at 104) January 1, 2018 - Financial Statements: Bonds payable Unamortized premium (discount) Carrying value

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