Required information Exercise 9-9A Record bonds issued at a premium and related semiannual interest (LO9-5) The following information applies to the questions displayed below) On January 1, 2021, Splash City issues $470,000 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 8%, the bonds will issue at $516,513 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.) Data Cash Pald Interest Expense Decrease in Carrying Value Carrying Value 1/1/21 30:21 12/31/21 Required information Exercise 9-9A Record bonds issued at a premium and related semiannual interest (LO9-5) {The following information applies to the questions displayed below) On January 1, 2021, Splash City issues $470,000 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 8%, the bonds will issue at $516,513, 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