value: 2.14 points PA10-4 Comparing Bonds Issued at Par, Discount, and Premium [LO 10-3] 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: $360,000 due in 10 years (December 31, 2024) Interest: 12.5 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 B January 1, 2015-Financial Statements: (issued at 100) (at 96) a. Bonds payable b. Unamortized premium (or discount) c. Carrying value Case C (at 104) ase A