On January 1, 2018, Ripstick Park issues $750,000 of 8% bonds, due in eight 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 $795,354 a. Complete the first three rows of an amortization table through December 31, 2018. (Round your answers to the nearest dollar amount.) Interest Decrease in Date 01/01/2018 06/30/2018 12/31/2018 Cash Paid Expense Carrying Value Carrying Value 795,354 b. Record the bond issue on January 1, 2018, and the first two semi-annual interest payments on June 30, 2018, and December 31 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet Record the bond issue on January 1, 2018 Note: Enter debits before credits Date General Journal Debit Credit Jan 01, 2018 Cash 795,354 ium on bonds payable Bonds payable rem 750,000