Required Information [The following Information applies to the questions displayed below.) On January 1, 2021, Splash City Issues $490,000 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 $450,092 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 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.) View transaction list Journal entry worksheet