On August $1,2027,$ Riverbed Corporation issued $$495,600,9\%,10-$year bonds at face value. Interest is payable annually on August $1.$ Riverbed's year$-$end is December $31.$

Prepare a tabular summary to record the following events.

$($a$)$ The issuance of the bonds.

$($b$)$ The accrual of interest on December $31,2027.$

$($c$)$ The payment of interest on August $1,2028.$

Include margin explanations for the changes in revenues and expenses. $($If a transaction causes a decrease in Assets, Liabilities or Stockholders Equity, place o negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Llability or Equity item that was reduced.$]$