Grocery Corporation received $330.654 for 9.50 percent bonds issued on January 1,2021 , at a market interest rate of 6.50 percent. The bonds had a total face value of $272,000, stated that interest would be paid each December 31 , and stated that they mature in 10 years. Prepare the following table for each account by Indicating (a) whether it is reported on the Balance Sheet (B/S) or income Statement Required: (US): (b) the dollar amount by which the account increases, decreases, or does not change when Grocery Corporation issues the bonds, and (c) the direction of change in the account [increase, decrease, or no change) when Grocery Corporation records the Interest payment on December 31