Required information [The following information applies to the questions displayed below.) On January 1, 2021, Universe of Fun Issues $790,000, 7% bonds that mature in 15 years. The market interest rate for bonds of similar risk and maturity is 8%, and the bonds issue for $721,696. Interest is paid semiannually on June 30 and December 31 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.) 5 Date Cash Paid Interest Expense Change in Carrying Value Carrying Value 1/1/2021 8/30/2021 12/31/2021