On January 1, 2021, a company issues $790,000 of 8% bonds due in eight years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 7%, the bonds will issue at $837772 Required: o. Fill in the blanks in the amortization schedule below: (Round your answers to the nearest dollar amount) Change in Date Cash Paid Interest Expense 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 transactions . 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 list Journal entry worksheet