Presented below is a partial amortization schedule foT DISCO Period Issue Date Cash Paid Interest Expense Increase in Carrying Value Carrying Value $74,500 1 2 $2,600 $2,980 2,600 2,995 $380 395 74,880 75,275 Required: 1. & 2. Record the bond issue assuming the face value of bonds payable is $80,000 and first interest payment. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the bond issue. Note: Enter debits before credits. Event 1 General Journal Debit Credit >