Required information Exercise 9-8A Record bonds issued at a discount and related semiannual interest (LO9-5) [The following information applies to the questions displayed below] On January 1, 2021, Splash City issues $440,000 of 9% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 10%, the bonds will issue at $402,252 Exercise 9-8A Part 1 Required: 1. Complete the first three rows of an amortization table. (Round your intermediate and final answers to the nearest whole dollar.) Date Cash Paid Interest Expense Change in Carrying Value Carrying Value 1/1/21 6/30/21 12/31/21