On January 1, Oriole Company issued $419,000,10%,10-year bonds at face value. Interest is payable annually on January 1 . Include margin explanations for the changes in revenues and expenses. Prepare a tabular summary to record the following events. (a) The issuance of the bonds. (b) The accrual of interest on December 31. (c) The payment of interest on January 1. (If a transaction causes a decrease in Assets, Liabilities 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.)