Can someone explain Where these answers come from, Im so confused. I need the calculations solved below so I know how to do it. Thanks:)

On January 1, 2021, Splash City issues $500,000 of 9% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 10%, the bonds will issue at $457102. Required: 1. Complete the first three rows of an amortization table. (Round your intermediate and final answers to the nearest whole dollar.) Change in Date Cash Paid Interest Expense Carrying Value Carrying Value 1/1/21 6/30/21 12/31/21 $ 22,500 22,500 $ 22,855 22,873 355 373 $ 457,102 457,457 457,830