E15.18 The Brinkerhoff Company signed a $400,000,6 percent, four-year bond dated May 1,2019 , when the market rate of interest was 6 percent. Interest on the bond is payable semiannually on November 1 and May 1 each year. The company closes its books annually on December 31 . Prepare the entries for the issuance of the bond and for events related to the bond during the first year of the bond's life. How is the bond reported on Brinkerhoff's balance sheet, income statement, and cash flow statement for the year ended December 31,2019