3 On January 1, Year 1, Bell Corp. issued $180,000 of 10 yea, 6 percent bonds at their face amount. Initerest is payable on December 31 of each year vwith the first payment due December 3t, Year t Required Show the effects of these bonds on the accounting equation for Year 1 and Year 2. (Negative emounts should be indicated by minus sign.) EHect of Events on the Accourting Equaion Stockhalders Equity