Super Splash issues $920,000, 9% bonds on January 1, 2021, that mature in 15 years. The market interest rate for bonds of similar risk and maturity is 8%, and the bonds issue for $999,543. Interest is paid semiannually on June 30 and December 31. Problem 9-6B Part 1 Required: 1. Complete the first three rows of an amortization schedule. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) Date Cash Paid Interest Change in Expense Carrying Value Carrying Value 01/01/2021 06/30/2021 12/31/2021 Problem 9-6B Parts 2 & 3 2. & 3. Record the issuance of the bonds on January 1, the interest payments on June 30, 2021, and December 31, 2021. (If no journal entry is required for a particular transaction, select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.)