On August $1,2027.$ Whispering Winds Corporation issued $$499\mathrm{.}200,6\%,10-$year bonds at face value. Interest is payable annually on August $1.$ Whispering Winds's year$-$end is December $31.$

Prepare a tabular summary to record the following events.

$($a$)$ The issuance of the bonds.

$($b$)$ The accrual of interest on December $31,2027.$

$($C$)$ The payment of interest on August $1,2028.$

Include margin explanations for the changes in revenues and expenses. Mr a transoction causes a decrease in Assets, Liabilites or Stockholders Equity, place a negatve sign $($or parentheses$)$ in front of the anourt entered for the particular Asset, Labilty or Equity item that was reatuced:$)q,=q,q,$ Cash $=-$

$+$ Interest Payable $,+$

$($a$)$ Aug $1,2027$ $ $$ $ $8.89$

$($b$)$ Dec $31,2027$

$($c$)$ Aug. $1,2028$