Exercise 9-9 Record bonds issued at a premium (LO9-6) (The following information applies to the questions displayed below.] On January 1, 2018, Splash City issues $330,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 6%, the bonds will issue at $354,549. References Section Break Exercise 9-9 Record bonds issued at a premium (LO9-6) 3. value: 0.62 points Exercise 9-9 Part 1 Required: 1. Complete the first three rows of an amortization table. Date Cash Paid Interest Expense Decrease in Carrying Value Carrying Value 1/1/18 6/30/18 12/31/18 Exercise 9-9 Part 2 2. Record the bond issue on January 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 2 3 > Record the bond issue. Note: Fnter debits before credits General Journal Debit Credit Date January 01, 2018 Record entry Clear entry Vien general journal