Exercise 9-9A Record bonds issued at a premium and related semiannual interest (LO9-5) The following information applies to the questions displayed below.] On January 1, 2021, Splash City issues $310,000 of 9% bonds, due in 20 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 $340,679. 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.) Carrying Date Cash Paid Interest Expense Decrease in Carrying Value Value 1/1/21 6/30/21 12/31/21 Journal entry worksheet 2 3 Record the bond issue. Note: Enter debits before credits. General Journal Debit Credit Date January 01, 2021 Journal entry worksheet 23 Record the first semiannual interest payment. Note: Enter debits before credits. General Journal D ebit Credit Date June 30, 2021 Journal entry worksheet Record the second semiannual interest payment. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit