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

Date of bonds	January 1, 2015
Maturity amount and date	300,000 due in 10 years(December 31, 2014)
interest	10 percent per year payable each December 31
Date issued	January 1, 2015

Required:

1. 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 are issued. (Negative amounts should be indicated with a minus sign.)

	January 1,2015 Financial statements	Case A (issued at 100)	Case B (at 97)	Case C (at 101)
a.	Bonds Payable
b.	Unamortized premium(or discount)
c.	Carrying Value