Required information [The following information applies to the questions displayed below.] Schlitterbahn Waterslide Company issued 25,000,10-year, 5 percent, $100 bonds on January 1 at face value. Interest is payable each December 31 . (a) The issuance of these bonds on January 1. (b) The first interest payment on December 31 . 1. Indicate the effects of the amounts for the above transactions. (Enter any decreases to assets, liabilities, or stockholders equity with a minus sign.)