On January 1, 2021, Lakeside Amusement Park issues $600,000 of 6% bonds, due in ten years, with interest payable semi-annually on June 30 and December 31 each year. Required: Calculate the issue price of a bond and fill in the blanks to the first three rows of an amortization schedule when: 3. The market interest rate is 5% and the bonds issue at a premium. (1) Date (2) Cash Paid (3) Interest Expense (5) Carrying Value (4) Increase in Carrying Value 1/1/2021 ? 6/30/2021 ? ? ? ? 12/31/2021