On January 1, 2021, a company issues $740,000 of 10% bonds, due in twelve years, with interest payable semiannually on June 30 and December 31 each year, Assuming the market interest rate on the issue date is 11%, the bonds will. issue at $691,339. Required: 1. Fill in the blanks in the amortization schedule below: (Round your answers to the nearest dollar amount. Enter all amounts as positive values.) 2. 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.) Journal entry worksheet