Exercise 9-8 Record bonds issued at a discount (LO9-6) The following information applies to the questions displayed below.] On January 1, 2018, Splash City issues $460,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 9%, the bonds will issue at $422,536 Exercise 9-8 Part 1 Required: 1. Complete the first three rows of an amortization table Exercise 9-8 Part 2 2. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018. (If no entry is required for a transaction/event, select No journal entry required" in the first account field.)