Presented below is a partial amortization schedule for Premium Foods: Interest Increase in Carrying Period Cash Paid Expense Carrying Value Value Issue Date $ 85,930 1 $ 4,100 $ 3,437 $ 663 85,267 2 4,100 3,411 689 84,578 Required: 1. & 2. Record the bond issue assuming the face value of bonds payable is $76,000 and first interest payment. (If no entry is required for a particular transaction/event, select "No