On October 1, 2021, Flint Corp. issued $948,000,5%,10-year bonds at face value. The bonds were dated October 1,2021 , and pay interest annually on October 1. Financial statements are prepared annually on December 31. (a) Prepare a tabular summary to record the issuance of the bonds and the adjustments to record the accrual of interest on December 31, 2021. (c) Prepare a tabular summary to record the payment of interest on October 1, 2022. (d) Prepare a tabular summary to record redemption of the bonds on October 1, 2031, their maturity date. (Assume interest has already been recorded and paid.) Include margin explanations for the changes in revenues and expenses. (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.) (a) Oct. 1,2021 Assets = Liabilities Cash = Bonds. Pay. + Interest Pay. Dec. 31,2021 \begin{tabular}{|r|} \hline 7,900 \\ \hline \end{tabular} (c) Oct. 1, 2022 \begin{tabular}{|r|} \hline 47,400 \\ \hline \end{tabular} (d) Oct. 1, 2031 \begin{tabular}{|r|} \hline 426,600 \\ \hline \end{tabular} Stockholders' Equity Pd. in Cap. Retained Earnings Common Stock + Revenue Expense Dividend i $ i $ i $ \begin{tabular}{l} \hline7,900 \\ \hline \\ \hline \\ \hline47,400 \\ \hline \end{tabular}