Oriole Company issued $440,000,10-year, 5% bonds at 102. (a) Your answer is partially correct. 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 Liability or Equity item that was reduced.) Suppose the remaining Premium on Bonds Payable was $5,280 on December 31,2025 . Show the balance sheet presentation on this date