Oriole Company issued $440,000 of 7%, 15-year bonds on January 1, 2022, at face value. Interest is payable annually on January 1. Prepare a tabular summary to record the following events. (a) (b) (c) (d) The issuance of the bonds. The accrual of interest on December 31, 2022. The payment of interest on January 1, 2023. The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded. 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 Liabilities Pd. i Comm Cash Bonds Pay. Interest Pay. (a) Jan 1, 2022 $ $ $ $ $ (b) Dec 31, 2022 (c) Jan. 1, 2023 (d) Jan 1, 2,037 Pd. in Cap. Common Stock Stockholders' Equity Retained Earnings Expense $ Revenue Dividend $ $