Assume a bond issuer sells a $1,000 bond to the bond investor. The stated rate of interest is 10% and the market rate of interest is 12%. The present value of the bond is $966. Cash Payment Principal Interest Exp. Principle Adj. Balance $966 116 16 $982 118 18 $1,000 $100 $100 What is the effect of the second coupon payment on the bond issuer's accounting equation? decrease an asset by $1,000; decrease a liability by $1,000 increase an asset by $100; increase a liability by $18; decrease owners' equity by $118 increase an asset by $966; decrease another asset by $966 decrease an asset by $100; increase a liability by $18; decrease owners' equity by $118