Oriole Company issued $440,000, 10-year, 5% bonds at 102. (a) Prepare a tabular summary to record the sale of these bonds on January 1, 2022. 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.) Assets Cash Liabilities Bonds Pay. + Prem. on Bonds Pay. + $ $ Pd. in Cap. Common Stock $