On January 1, 2021, a company issues $770,000 of 8% bonds, due in eight years, with interest payable semiantically on June 30 and December 31 each yeat. Assuming the market interest rate on the issue date is 7%, the bonds will issue at $816,563. Required: a. Fill in the blanks in the amortization schedule below: (Round your answers to the nearest dollar amount.) 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.) Journal entry worksheet Record the bond issue on January 1,2021 Note: Enter debits before credits