On January 1, 2021. Splash City issues $300,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year, Assuming the market interest rate on the issu bonds will issue at $279,615 Required: 1. Complete the first three rows of an amortization tab e. (Round your intermediate and final answers to the nearest whole dollar.) Date Cash Paid Interest Expense Change in Carrying Value V 1/1/21 6/30/21 12/31/21 2. Record the bond issue on January 1, 2021, and the first two semiannual 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 intermediate and final answers to the nearest whole dollar.) View transaction list Journal entry worksheet