Required information [The following information applies to the questions displayed below.) On January 1, 2021, Splash City issues $300,000 of 7% bonds, due in 10 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 $279,615. 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.) Answer is not complete. Credit No Debit 340,000 1 Dato General Journal January 01, 2021 Cash Discount on Bonds Payable Bonds Payable 30 2 June 30, 2021 Interest Expense Discount on Bonds Payable Cash OOO Required information [The following information applies to the questions displayed below.) On January 1, 2021, Splash City issues $480,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 6%, the bonds will issue at $515,708. Required: 1. Complete the first three rows of an amortization table. (Round your final answers to the nearest whole dollar.) Date Cash Pald Interest Expense Decrease in Carrying Value Carrying Value 1/1/21 6/30/21 12/31/21