Blossom Company issued $$400,000,10-$year, $4\%$ bonds at $101.$

$($a$)$

Prepare a tabular summary to record the sale of these bonds on January $1,2027.$ Include margin explanations for the changes in revenues and expenses.

Decreases in assets, liabilites, or stockholders equity require a negotive sign or parentheses.

Increases in expenses require a negative sign ar parentheses.

Increases in Discount on Bonds Puyoble require a negativesign or parenthese:

Increases in Treasury Stock require a negatwe tign or porentheses.

Assets $=$

$+$ Llabilities $+$