Blue Co$.$ sold $\backslash (\backslash$$ $2,970,000,9\backslash \%,10\backslash )-$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$)$ Correct Answer Your answer is correct. Prepare a tabular summary to record issuance of the bonds assuming they sold at $(1)106$ and $(2)96.$ If $\backslash ($ a $\backslash )$ transaction causes $\backslash ($ a $\backslash )$ 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.$)(1)(2)$ eTextbook and Media List of Accounts Show the long$-$term liabilities balance sheet presentation for issuance of the bonds sold at $106$ at December $31,2027.$

Blue Co$.$

Balance Sheet $($Partial$)$

December $31,2027$

Show the long$-$term liabilities balance sheet presentation for issuance of the bonds sold at $96$ at December $31,2027.$

Blue Co$.$ Balance Sheet $($Partial$)$

December $31,2027\backslash$$

eTextbook and Media

List of Accounts