Qu. 163 On January 1, 2018, Ripstick Park issues... On January 1, 2018, Ripstick Park issues $760,000 of 6% bonds, due in six years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 5%, the bonds will issue at $798,980. a. Complete the first three rows of an amortization table. (Round your answers to the nearest dollar amount.)

b. Record the bond issue on January 1, 2018, and the first two semi-annual interest payments on June 30, 2018, and December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to the nearest dollar amount.)