Presented below is a partial amortization schedule for Premium Pizza. (1) (2) (3) 14) (5) Cash Decrease Paid in for Interest Carrying Carrying Period Interest Expense Value Value Issue date 574,378 $2,070 $1,859 $211 74,167 2,070 1,854 216 73,951 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 View journal entry worksheet Transaction No 1 Debit Credit General Journal Cash Discount on Bonds Payable Bonds Payable 64 097 4.903 69,000