Date of bonds: January 1, 2015 Maturity amount and date: $380,000 due in 10 years (December 31, 2024)
Interest: 8.0 percent per year payable each December 31
Date issued: January 1, 2015
anuary 1, 2015—Financial Statements: Case A (issued at 100) Case B (at 98) Case C (at 102)
a.Bonds payable XX XX XX
b.Unamortized premium (or discount) XX XX XX
c.Carrying value XX XX XX
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.)
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