On January 1, 2021, a company issues $710,000 of 10% bonds, due in six 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 $742 371. Required: a. Fill in the blanks in the amortization schedule below. (Round your answers to the nearest dollar amount.) Date Cash Pald Interest Expense Change in Carrying Value Carrying Value 01/01/2021 06/30/2021 12/31/2021 b. Record the bond issue on January 1, 2021, and the first two semi-annual interest payments on June 30, 2021, and December 31. 2021. (if no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) View transaction ist Journal entry worksheet 1 2 Record the bond issue on January 1, 2021. Note: Enter debits before credits General Journal Debit Credit Date January 01, 2021 Record entry Clear entry View general Journal