Diaz Comparyy issued bonds with a $147,000 face value on January 1. Year 1 . The bonds had a 8 percent stated rate of interest and a 10-year term. Interest is paid in cash annually, beginning December 31, Year 1 . The bonds were issued at 99 . The straight-line method is used for amortization. Required o. Use a financial statements model like the one shown next to demonstrate how (1) the January 1, Year 1, bond issue and (2) the December 31, Year 1, recognition of interest expense, Including the amortization of the discount and the cash payment, atfect the company's financial statements Note: Use - for increase or - for decrease. In the Statement of Cosh Flows column, use the initials OA to designate operating activity, IA for investing activity, and FA for financing activity. Not all cells require input