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Required information

Exercise $9-11($Algo$)$ Record bonds issued at a discount and related semiannual interest $($LO$9-5)$

$[$The following information applies to the questions displayed below.$]$

On January $1,2024,$ Splash City issues $$350,000$ of $8\%$ bonds, due in $15$ years, with interest payable semiannually on June $30$ and December $31$ each year.

Assuming the market interest rate on the issue date is $9\%,$ the bonds will issue at $$321,494.$

Exercise $9-11($Algo$)$ Part $1$

Required:

Complete the first three rows of an amortization schedule. $($Round your intermediate and final answers to the nearest whole dollar.$)$

$\backslash$table$[[$Date$,$Cash Paid,Interest Expense,$\backslash$table$[[$Change in Carrying$],[$Value$]],$Carrying Value$],[\frac{1}{1}\frac{?}{2024},,,,321,494],[\frac{6}{30}\frac{?}{2024},,,,],[\frac{12}{31}\frac{?}{2024},,,,]]$