0 Required information Exercise 9-9A Record bonds issued at a premium and related semiannual interest (LO9-5) [The following information applies to the questions displayed below) On January 1, 2021, Splash City issues $430,000 of 8% bonds, due in 15 years, with Interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 7%, the bonds will issue at $469,544 Exercise 9.9A Part 1 Required: 1. Complete the first three rows of an amortization table. (Round your final answers to the nearest whole dollar.) Date Cash Paid Interest Expense Decrease in Carrying Value Carrying Value 1/1/21 6/30/21 12/31/21 2 3 > Record the bond issue. Note: Enter debits before credits. General Journal Date January 01, 2021 Debit Credit es Required information Record the first semiannual interest payment. Note: Enter debits before credits. General Journal Debit Credit Date June 30, 2021