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

Date of bonds: January 1, 2015

Maturity amount and date: $160,000 due in 10 years (December 31, 2024)

Interest: 10 percent per year payable each December 31

Date issued: January 1, 2015

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