Do It! Review 8-2 Pina Colada Corp. issues $360,000 of bonds for $378,000 Prepare a tabular summary to record the issuance of the bonds. (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 Stockholders' Equity Retained Earnings - Bond Pay. Prem. on Bond Pay. Common Stock RevenueExpenseDividend Show how the bonds would be reported on the balance sheet at the date of issuance PINA COLADA CORP Balance Sheet (Partial)