Required Information [The following information applies to the questions displayed below.) On January 1, 2021. Splash City issues $350,000 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 7%, the bonds will issue at $382,187. Required: 1. Complete the first three rows of an amortization table. (Round your final answers to the nearest whole dollar.) Date Canh Paid Interest Expenso Decrease in Carrying Value Carrying Value 1/1/21 6/30/21 12/31/21 Required Information [The following information applies to the questions displayed below.) On January 1, 2021, Splash City issues $350,000 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 7%, the bonds will issue at $382 387. 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 final answers to the nearest whole dollar.) Journal entry worksheet Record the first semiannual interest payment. Note: Enter debits before credits. Date General Journal Debit Credit June 30, 2021 Record entry Clear entry Vlow general Journal Journal entry worksheet