[The following information applies to the questions displayed below.] On January 1, 2018, Splash City issues $440,000 of 9% bonds, due in 20 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 $483,544. value: 13.00 points Required 1. Complete the first three rows of an amortization table. nterest Decrease aid Expense in Carrying Carrying 12/31/18 2. Racord the bond issue onJanary 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the bond issue. Note: Enter debits before credits Credit January 01 2018 Record entry View general journal