Required information [The following information applies to the questions displayed below.) On January 1, 2021, Splash City issues $460,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 9%, the bonds will issue at $422,536. Required: 1. Complete the first three rows of an amortization table. (Round your intermediate and final answers to the nearest whole dollar.) Date Cash Pald Interest Expense Change in Carrying Value Carrying Value 1/1/21 6/30/21 12/31/21 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 intermediate and final answers to the nearest whole dollar) No Answer is complete but not entirely correct. Date General Journal Debit January 01, 2021 Cash 422,536 Discount on Bonds Payable 37,464 Bonds Payable Credit 460,000 2 June 30, 2021 19,014 Interest Expense Discount on Bonds Payable Cash 614 18,400 3 December 31, 202 Interest Expense Discount on Bonds Payable > 19,014 Cash 6143 18,400