On January 1, Year 1, a company issues $520,000 of 5% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 4%, the bonds willl issue at $578,230o. Exercise 9-12B Part 1 Required: 1. Complete the first three rows of an amortization schedule. (Round your final answers to the nearest whole dollar.) Interest Decrease in Date Cash Paid Carrying Value Expense Carrying Value 01/01/Year 1 06/30/Year 1 12/31/Year 1