9 Required information The following information applies to the questions displayed below On January 1, 2021, Universe of Fun issues $730,000, 7% bonds that mature in 10 years. The market interest rate for bonds of similar risk and maturity is 8%, and the bonds issue for $680,395. Interest is paid semiannually on June 30 and December 31 Required: .Complete the first three rows of an amortization schedule. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) Change in Date Cash Paid Interest Carrying Value ExpenseCarrying Value 1/1/2021 6/30/2021 12/31/2021 2. & 3. Record the issuance of the bonds on January 1, the interest payments on June 30, 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 whole dollar amount.) View transaction list Journal entry worksheet 2 Record the bond issue. Note: Enter debits before credits. Date General Journal Debit Credit January 01, 2021 Record entry Clear entry View general journal View transaction list Journal entry worksheet 2 3 Record the first semiannual interest payment Note: Enter debits before credits. Date General Journal Credit Debit June 30, 2021 Clear entry Record entry View general journal Journal entry worksheeft 2 Record the second semiannual interest payment. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021 Record entry Clear entry View general journal