Grocery Corporation received $300,328 for 11 percent bonds issued on January 1. 2015. at a market interest rate of 8 percent. The bonds had a total face value of $250,000, stated that interest would be paid each December 31, and stated that they mature in 10 years. Required: Complete the following table for each account by indicating (a) whether it is reported on the Balance Sheet (B/S) or Income Statement (/S), (b) the dollar amount by which the account increases, decreases, or does not change (0) when Grocery Corporation issued the bonds; and (c) the direction of change in account [increase, decrease, or no changel when Grocery Corporation records the interest payment on December 31. (a) Financial( (b) Issuance (c) Interest Paid Account Bonds Payable Discount on Bonds Payable Premium on Bonds Payable