Schlitterbahn Waterslide Company issued 45,000, 10-year, 8 percent, $100 bonds on January 1, 2013, at face value. Interest is payable each December 31. (a) The issuance of these bonds on January 1, 2013. (b) The interest payment on December 31, 2013. 1. Indicate the effects (accounts, amounts, and + for increase, for decrease) for the above transactions.(Enter all amounts as positive values.)