Zenith Company issues $930,000, 8% bonds on January 1, 2024, that mature in 15 years. The market interest rate for bonds of similar risk and maturity is 7%, and the bonds issue for $1,015,523. Interest is paid semiannually on June 30 and December 31. Required: 1. Complete the first three rows of an amortization schedule. 2. & 3. Record the issuance of the bonds on January 1, the interest payments on June 30, and December 31, 2024.