Required information Exercise 9-12B Record bonds issued at a premium and related semiannual interest (LO9-5) [The following information applies to the questions displayed below.] On January 1, Year 1, a company issues $480,000 of 6% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 5%, the bonds will issue at $540,246. Exercise 9-12B Part 1 Required: 1. Complete the first three rows of an amortization schedule. (Round your final answers to t nearest whole dollar.) Date Cash Paid Interest Expense Decrease in Carrying Value Carrying Value 01/01/Year 1 06/30/Year 1 12/31/Year 1 ! Required information Exercise 9-12B Record bonds issued at a premium and related semiannual interest (LO9-5) {The following information applies to the questions displayed below) On January 1, Year 1, a company issues $480,000 of 6% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year Assuming the market interest rate on the issue date is 5%, the bonds will issue at $540,246. 53 Exercise 9-12B Part 2 2. Record the bond issue on January 1, Year 1, and the first two semiannual interest payments on June 30, Year 1, and December 31, Year 1. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your final answers to the nearest whole dollar.) ces View transaction list Journal entry worksheet Record the second semiannual interest payment. Hote: Enter debits before credits. General Journal Debit Credit Date December 31 View general journal Record entry Clear entry