Marin Inc, issues $263,000,10-year, 7% bonds at 98 . Prepare a tabular summary to record the sale of these bonds on March 1,2022. Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, tiabillties 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.)