Presented below is a partial amortization schedule for Discount Pizza Cash Paid Interest Increase in Carrying Period for Interest Expense Carrying Value Value 55,726 55,820 55,918 Issue date $2.135 2,135 S2,229 2,233 $94 98 1. & 2. Record the bond issue and first interest payment assuming the face value of bonds payable is $61,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account fie View transaction list 1 Record the issuance of bond. 2 Record the first interest payment Credit Note : -journal entry has been entered Record entry Clear entry View general journal