\begin{tabular}{l} Revenue Stockholders' Equity \\ \hline \end{tabular} Stockholders' Equity $ Retained Earnings Dividend $ eTextbook and Media Assistance Used Cullumber Company issued $640,000 of 9%,15-year bonds on January 1,2022 , at face value. Interest is payable annually on January 1. Prepare a tabular summary to record the following events. (a) The issuance of the bonds. (b) The accrual of interest on December 31, 2022. (c) The payment of interest on January 1, 2023. (d) The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded. 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.)