I need help getting these numbers explained. Thanks

Sai On January 1, 2021, Splash City issues $380,000 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 $414,946. 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 $ 1/1/21 6/30/21 12/31/21 $ $ $ 15,200 15,200 14,523 14,499 677 701 414,946 414.269 413,569