Presented below is a partial amortization schedule for Discount Pizza. (1) (5) Period Issue date (2) (3) (4) Cash Increase Paid in for Interest Carrying Interest Expense Value $1,325 $1,406 $81 1,325 1,409 84 Carrying Value $46,875 46,956 47,040 2 ces Required: 1. & 2. Record the bond issue and first interest payment assuming the face amount of bonds payable is $53,000. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.) Journal entry worksheet 1 2 Record the bond issue Note Enter debits before credits Transaction General Journal Debit Credit 1 Record entry Clear entry View general Journal Journal entry worksheet