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

Assets Liabilities + Pd. in Ca Cash Bonds Pay. + Prem. on Bonds Pay. + Commons Jan.1 $ $ $ $ Prepare a tabular summary to record the sale of these bonds on January 1, 2022. 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.) Stockholders' Equity Retained Earnings Revenue Expense Dividend $ $ Premium on bonds Interest expense e Textbook and Media Discount on bonds Bonds payable List of Accounts