Requlred Information [The following information applies to the questions displayed below.] Schlitterbahn Waterslide Company issued 39,000 , 10-year, 7 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. Requlred: 1. Indicate the effects of the amounts for the above transactions. (Enter ony decreoses to ossets, llabllitles, or stockholders equity with a minus slgn.)