Exercise 9-12A Record bonds issued at a premium and related semiannual Interest (L09-5) The following information applies to the questions displayed below. On January 1, 2021, White Water issues $570,000 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 6%, the bonds will issue at $612,403. Exercise 9-12A Part 1 Required: 1. Complete the first three rows of an amortization schedule. (Round your final answers to the nearest whole dollar.) Cash Paid Interest Expense Decrease in Carrying Value Carrying Value Date 01/01/2021 06/30/2021 12/31/2021 2. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first your final answers to the nearest whole dollar.) View transaction list Journal entry worksheet