Required information Exercise 9-9A Record bonds issued at a premium and related semiannual interest (L09-5) (The following information applies to the questions displayed below.) On January 1, 2021, Splash City issues $330,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 6%, the bonds will issue at $354,549. Exercise 9-9A Part 1 Required: 1. Complete the first three rows of an amortization table. (Round your final answers to the nearest whole dollar.) Date Cash Paid Interest Expense Decrease in Carrying Value Carrying Value $ 354,549 1/1/21 6/30/21 12/31/21 Required Information Exercise 9-9A Record bonds issued at a premium and related semiannual interest (L09-5) (The following information applies to the questions displayed below.) On January 1, 2021, Splash City issues $330,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 6%, the bonds will issue at $354,549. Exercise 9-9A Part 2 2. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (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 Journal entry worksheet