Required information [The following information applies to the questions displayed below.] On January 1, 2021, White Water issues $430,000 of 5% bonds, due in 15 years, with interest payable semiannually June 30 and December 31 each year. Assuming the market interest rate on the issue date is 6%, the bonds will issue at $387,860. Required: 1. Complete the first three rows of an amortization schedule. (Round your final answers to the nearest whole dollar.) Date Cash Paid Interest Expense Increase in Carrying Value Carrying Value 01/01/2021 387,860 06/30/2021 12/31/2021