On January 1, 2018, Splash City issues $490,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December each year Assuming the market interest rate on the issue date is 9%, the bonds will issue at $450,092. value: 7.69 points Required: 1. Complete the first three rows of an amortization table Increase in Carrying Value Interest Expense Carrying Value Date Cash Paid 1/1/18 6/30/18 12/31/18