Presented below is a partial amortization schedule for Discount Foods: Period Issue Date Cash Paid Interest Expense Increase in Carrying Value Carrying Value $74,900 75,696 76,524 $2,200 2,200 $2,996 3,028 $796 828 Required: 1. & 2. Record the bond issue assuming the face value of bonds payable is $90,000 and first interest payment. (If for a particular transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet Record the bond issue. earch