On January 1, 2015, Ripstick Park issues $800,000 of 8% bonds, due in ten 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 $747,968.

1.	Complete the first three rows of an amortization table. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount. Input all amounts as positive values. Omit the "$" sign in your response.)

Date	Cash Paid	Interest Expense	Increase in Carrying Value	Carrying Value
1/1/15				$
6/30/15	$	$	$
12/31/15

2.	Record the bond issue on January 1, 2015, and the first two semi-annual interest payments on June 30, 2015, and December 31, 2015. (Round your answers to the nearest dollar amount. Omit the "$" sign in your response.)

Date	General Journal	Debit	Credit
Jan. 1, 2015	(Click to select)Bonds payableInterest expenseAccounts payableUnearned revenueCashSales revenueAccounts receivableCost of goods sold
	(Click to select)Unearned revenueSales revenueAccounts receivableCost of goods soldAccounts payableBonds payableCashInterest expense
Jun. 30, 2015	(Click to select)Sales revenueCost of goods soldAccounts payableAccounts receivableCashBonds payableUnearned revenueInterest expense
	(Click to select)Unearned revenueSalaries expenseBonds payableAccounts receivableAccounts payableInterest expenseCashInventory
	(Click to select)Salaries expenseBonds payableAccounts receivableAccounts payableInventoryUnearned revenueInterest expenseCash
Dec. 31, 2015	(Click to select)Accounts payableAccounts receivableCashInterest expenseBonds payableUnearned revenueSales revenueCost of goods sold
	(Click to select)CashSales revenueInterest expenseAccounts receivableInventoryBonds payableSalaries expenseAccounts payable
	(Click to select)Accounts payableSales revenueCashInterest expenseSalaries expenseAccounts receivableInventoryBonds payable