Required information The following information applies to the questions displayed below. On January 1, 2021 Splash City issues $360,000 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 $386,781. Required: 1. Complete the first three rows of an amortization table. (Round your final answers to the nearest whole dollar.) Cash Paid Interest Decrease in Carrying Decrease in Carrying Value Date 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 final answers to the nearest whole dollar.) View transaction list Import a new list 1 Record the bond issue. 2 Record the first semiannual interest payment. 3 Record the second semiannual interest payment. Credit Note:journal entry has been entered Clear entry View general journal