32 Required information [The following information applies to the questions displayed below.] Super Splash issues $850,000, 8% bonds on January 1, 2021, that mature in 10 years. The market interest rate for bonds of similar risk and maturity is 7%, and the bonds issue for $910,403. Interest is paid semiannually on June 30 and December 31. Required: 1. Complete the first three rows of an amortization schedule. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) Interest Data Cash Paid Change in Expense Carrying Value Carrying Value 01/01/2021 $ 910.403 06/30/2021 34,000 29,750 4,250 906,153 12/31/2021 34,000 31,715 4,193 906.210 21 2 of 2 Required information [The following information applies to the questions displayed below.] Super Splash issues $850,000, 8% bonds on January 1, 2021, that mature in 10 years. The market interest rate for bonds of similar risk and maturity is 7%, and the bonds issue for $910,403. Interest is paid semiannually on June 30 and December 31. 00:47:15 2. & 3. Record the issuance of the bonds on January 1, the interest payments on June 30, 2021, and December 31, 2021. (If no journal entry is required for a particular transaction; select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet 1 2 3 Record the bond issue. Note: Enter debits before credits. Date January 01, 2021 General Journal Debit Credit