On January 1, 2015, Universe of Fun issues $830,000, 9% bonds that mature in 10 years. The market interest rate for bonds of similar risk and maturity is 10%, and the bonds issue for $778,282. Interest is paid semiannually on June 30 and December 31.

1.

Complete the first three rows of an amortization schedule.

& 3.	Record the issuance of the bonds on January 1, the interest payments on June 30, and December 31, 2015. (If no journal entry is required for a transaction, select "No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount.)