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 8%. The present value of the bond is $1,036. What is the effect of the sale of this bond on the bond issuer's (i.e,. the borrower's) accounting equation? O increase an asset by $1,036; decrease another asset by $1,036 increase assets by $1,036; increase liabilities by $1,036 increase assets by $1,000; increase stockholders' equity by $1,000 increase assets by $1,000; increase liabilities by $1,000