Exercise 9-8A Record bonds issued at a discount and related semiannual interest (LO9-5) Skip to question [The following information applies to the questions displayed below.] On January 1, 2021, Splash City issues $360,000 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 $335,539. 1. Complete the first three rows of an amortization table. (Round your intermediate and final answers to the nearest whole dollar.)