Required information Exercise 9-15A Record bonds issued at a premium and related annual interest (LO9-5) [The following information applies to the questions displayed below.] On January 1, 2021. White Water issues $540,000 of 7% bonds, due in 10 years, with interest payable annually on December 31 each year. Assuming the market interest rate on the issue date is 6%, the bonds will issue at $579,742. Exercise 9-15A Part 1 Required: 1. Complete the first three rows of an amortization schedule. (Round your final answers to the nearest whole dollar.) Date Cash Paid Interest Expense Decrease in Carrying Value Carrying Value 01/01/2021 12/31/2021 12/31/2022 Exercise 9-15A Part 2 2. Record the bond issue on January 1, 2021, and the first two interest payments on December 31, 2021, and December 31, 2022 (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your final answers to the nearest whole dollar.) View transaction list x 1 Record the bond issue. 2 Record the first annual interest payment. 3 Record the second annual interest payment. Credit Note : = journal entry has been entered Record entry Clear entry View general journal