On January 1, 2018, Splash City issues $440,000 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 $483,544. Complete the first three rows of an amortization table. Interest Expense Carrying Value Decrease in Carrying Value Date Cash Paid 6/30/18 12/31/18