Exercise 9.8 Record bonds issued at a discount and related semiannual interest (LO9-5) (The following information applies to the questions displayed below.) On January 1, 2021, Splash City issues $480,000 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 $447,385. Exercise 9-8A Part 1 Required: 1. Complete the first three rows of an amortization table. (Round your intermediate and final answers to the nearest whe Date Cash Paid Interest Expense Change in Carrying Value Carrying Value $ 447,385 1/1/21 6/30/21 12/31/21