[The following information applies to the questions dispiayed below] Schitterbahn Waterslide Company issued 28,000,10-year, 6 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 signs)