Required information [The following information applies to the questions displayed below] On January 1, 2021, Universe of Fun issues $860,000, 9% bonds that mature in 20 years. The market interest rate for bonds of similar risk and maturity is 10%, and the bonds issue for $786,216. Interest is paid semiannually on June 30 and December 31. Required: 1. Complete the first three rows of an amortization schedule. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) Answer is not complete. Change in Carrying Value Interest Expense Carrying Value Cash Paid Date 1/1/2021 786,216 786,827 6/30/2021 39,311 38,700 611 12/31/2021 38,700 78,683 39,983