Whispering Winds Corp. issued 2,600 5%, 8-year, $1,000 bonds dated January 1, 2022, at face value. Interest is paid each January 1. Prepare a tabular summary to: (a) Record the sale of these bonds on January 1, 2022. (b) Adjust accounts on December 31, 2022, to record interest expense. (c) Record interest paid on January 1, 2023. Include margin explanations for the changes in revenues and expenses. (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.) Assets Liabilities Cash = Bonds Pay. + Interest Pay. + Co (a) Jan. 1, 2022 $ $ $ (b) Dec. 31, 2022 (c) Jan. 1, 2023 Stockholders' Equity Retained Earnings Common Stock + Revenue Expense Dividend $ $ $ $ $ Premium on bonds Discount on bonds Bonds payable Interest expense