Presented below is a partial amortization schedule for Discount Pizza. (1) (2) (3) (4) (5) Cash Increase Paid in Carrying Carrying Value for Interest Period Value Interest Expense Issue date $64,097 64,270 $2,070 $2,243 $173 2 2,070 2,249 179 64,449 Required: 1. & 2. Record the bond issue and first interest payment assuming the face amount of bonds payable is $69,000. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet K 1 2 Record the bond issue