analyzing and reporting financial statement effects of bond transactions winston inc. reports financial statements each december 31. on may 1, of the current year, it issues $400,000 of 9%, 15-year bonds, with interest payable on october 31 and april 30. assuming the bonds are sold at par on may 1, complete the financial statement effects template to reflect the following events: (a) bond issuance, (b) the first semiannual interest payment, and (c) retirement of $150,000 of the bonds at 102 on november 1 of the current year.