Super Splash issues $830,000, 9% bonds on January 1, 2021, that mature in 20 years. The market interest rate for bonds of similar risk and maturity is 8%, and the bonds issue for $912,140. Interest is paid semiannually on June 30 and December 31. 1.

Complete the first three rows of an amortization schedule.

Date	cash paid	interest expense	change in carrying value	carrying value
01/01/2021
06/30/2021
12/31/2021