Ravine Company issues $ 400,000, 20-year, 7% bonds at 101. Prepare a tabular summary to record the sale of these bonds on June 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 for parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Cash Bonds Pay + Prem. on Bonds Pay. + Common Stock $