On January 1, 2021, a company issues $760,000 of 6% bonds, due in ten years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 5%, the bonds will issue at $819,239. Required: a. Fill in the blanks in the amortization schedule below: (Round your answers to the nearest dollar amount.)

Date	Cash Paid	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.