Carla Vista Co. issues $345,000, 20-year, 9% bonds at 103. Prepare a tabular summary to record the sale of these bonds on June 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.) Assets = Liabilities + Cash = Bonds Pay. + Prem. on Bonds Pay. + Comm $ $ ta $