Please answer section B. Thanks.

Prepare a tabular summary to record the sale of these bonds on January 1,2027. Include margin explanations for the changes in revenues and expenses. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. - Increases in expenses require a negative sign or parentheses. - Increases in Discount on Bonds Payable require a negative sign or parentheses. - Increases in Treasury Stock require a negative sign or parentheses. (b) Suppose the remaining Discount on Bonds Payable was $11,880 on December 31, 2032. Show the balance sheet presentation on this date