Please explain your reasonings!!

Help Save Required information [The following information applies to the questions displayed below.) On January 1, 2018, Splash City issues $460,000 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 9%, the bonds will issue at $422.536. Required: 1. Complete the first three rows of an amortization table. Date Increase in Carrying Date Cash Paid Interest Casa Carrying Value Expense Value 1/1/18 $ 422.536 $19,014 $ 614 6/30/18 12/31/18 $ 18,400 18.400