Splish Co. sold $2,960,000,8%,10-year bonds on January 1,2027. The bonds were dated January 1, 2027, and pay interest on January 1. Financial statements are prepared annually. (a) Prepare a tabular summary to record issuance of the bonds assuming they sold at (1) 108 and (2) 99 . (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)