Required informetion [The following information applies fo the questions displayed below] Schlatembahn Waterside Company issued 44,000,10 yeat, 7 percent, 5100 bonds on January 1 at face value Interest is payable each December 31 . (A) The isuance of these bonds on January 1 (t) The first interest payment on December 31 1. Indicate the ellects of the atmoxints for the above transactions. (Enter any decresses to assets, linbilities, or stockholders equity with o minus sign.) E-Tech Initiatives Limited plans to issue $500,000,10-year, 4 percent bonds. Interest is payable annually on December 31 . All of the bonds will be issued on January 1,2022 . Show how the bonds would be reported on the January 2, 2022, balance sheet if they are issued at 102