Required information [The following information applies to the questions displayed below.] Jessie Co. issued $2 million face amount of 10\%, 10-year bonds on April 1,2019 . The bonds pay interest on an annual basis on March 31 each year. b-1. Independent of your answer to part a, assume that the proceeds were $2,067,000. Use the horizontal model to show the effect of ssuing the bonds. Indicate the financial statement effect. (Enter decreases with a minus sign to indicate a negative financial statement effect.)