Prepare the following table for each account by indicating (b) the dollar amount by which the account increases, decreases, or does not change

I only need answers for B in the chart

Grocery Corporation received $301,001 for 13.50 percent bonds issued on January 1, 2018, at a market interest rate of 10.50 percent. The bonds had a total face value of $255,000, stated that interest would be paid each December 31, and stated that they mature in 10 years. 3.57 points 2 04.09 Required: Prepare the following table for each account by indicating whether it is reported on the Balance Sheet(B/S) or Income Statement (US):(the dollar amount by which the account increases, decreases, or does not change when Grocery Corporation issues the bonds, and the direction of change in the account increase, decrease, or no change when Grocery Corporation records the Interest payment on December 31. Account Bonds Payable Discount on Bonds Payable (bissuance c) interest Paid 255.000 No Change S