Exercise 9-9A 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, Splash City issues $350,000 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 7%, the bonds will issue at $382,187. Exercise 9-9A Part 1 Required: 1. Complete the first three rows of an amortization table. (Round your final answers to the nearest whole dollar.) Date Cash Paid Interest Expense Decrease in Carrying Value Carrying Value $ 382.187 1/1/21 6/30/21 12/31/21 $ 14,000 14,000