$($a$)$ Prepare a tabular summary to record the issuance of the bonds and the adjustments to record the accrual of interest on December $31,2021.$

$($c$)$ Prepare a tabular summary to record the payment of interest on October $1,2022.$

$($d$)$ Prepare a tabular summary to record redemption of the bonds on October $1,2031,$ their maturity date. $($Assume interest has already been recorded and paid.$)$

Include margin explanations for the changes in revenues and expenses. $($If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)($a$)$ Prepare a tabular summary to record the issuance of the bonds and the adjustments to record the accrual of interest on December $31,2021.$

$($c$)$ Prepare a tabular summary to record the payment of interest on October $1,2022.$

$($d$)$ Prepare a tabular summary to record redemption of the bonds on October $1,2031,$ their maturity date. $($Assume interest has already been recorded and paid.$)$

Include margin explanations for the changes in revenues and expenses. $($If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$

Assets $q,$

$q,=q,$ Liabilities $q,$

$q,$ Bonds. Pay.

Interest Pay.

Cash

$($a$)$ Oct. $1,2021$

$ $$ $ $$ $ $$ $

Dec. $31,2021$

$($c$)$ Oct. $1,2022$

$($d$)$ Oct. $1,2031$Stockholders' Equity

Pd$.$ in Cap.

Retained Earnings

Common Stock

Revenue

Expense

Dividend

$

$

$