0 Required information [The following information applies to the questions displayed below. On January 1, 2021, Splash City issues $360,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 8%. the bonds will issue at $335,539. Required: 1. Complete the first three rows of an amortization table. (Round your intermediate and final answers to the nearest whole dollar:) Cash PaidInterest Change in Expense Carrying Change in Carrying Date Value 1/1/21 6/30/21 12/31/21 12600 $13,422 $ 12,600 13,389 $335,539 334,717 333,929 822 789 Required information [The following information applies to the questions displayed below) On January 1, 2021, Splash City issues $360,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year Assuming the market interest rate on the issue date is 8%, the bonds will issue at $335,539. 2. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your intermediate and final answers to the nearest whole dollar.) View transaction list View journal entry worksheet Debit Credit Import a new list 1 Record the bond issue. 2 Record the first semiannual interest payment 3 Record the second semiannual interest payment