Required information Exercise 9-8B Record bonds issued at a discount and related semiannual interest (LO9-5) [The following information applies to the questions displayed below) On January 1, Year 1, a company issues $400,000 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 $367,422. Exercise 9-8B Part 1 Required: 1. Complete the first three rows of an amortization table. (Round your intermediate and final answers to the nearest whole dollar.) Date Cash Pald Interest Expense Change in Carrying Value Carrying Value 1/1Year 1 6/30/Year 1 12/31/Year 1 Required information Exercise 9-8B Record bonds issued at a discount and related semiannual interest (LO9-5) [The following information applies to the questions displayed below.) On January 1, Year 1, a company issues $400,000 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 $367,422. Exercise 9-8B 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 intermediate and final answers to the nearest whole dollar) View transaction list Journal entry worksheet 2 3 Record the bond issue Note: Enter debits before credits On January 1, Year 1, a company issues $400,000 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 $367,422. Exercise 9-8B 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. Rous your intermediate and final answers to the nearest whole dollar.) View transaction list Journal entry worksheet [The following information applies to the questions displayed below.) On January 1, Year 1, a company issues $400,000 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 $367,422. Exercise 9-8B 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 intermediate and final answers to the nearest whole dollar.) View transaction list Journal entry worksheet Record the second semiannual interest payment. Note: Enter debits before credits. General Journal Debit Credit Date December 31