Nbsprepeat the requirements in requirement a but assume

Question

The three typical accounting events associated with borrowing money through a bond issue are:

1. Exchanging the bonds for cash on the day of issue. 
2. Making cash payments for interest expense and recording amortization when applicable. 
3. Repaying the principal at maturity. 

Required:

a. Assuming the bonds are issued at face value, show the effect of each of the three events on the financial statements, using a horizontal statements model like the following one. Use + for increase, - for decrease, and NA for not affected.

b. Repeat the requirements in Requirement a, but assume instead that the bonds are issued at a discount. 
c. Repeat the requirements in Requirement a, but assume instead that the bonds are issued at a premium.