Required information Exercise 9-9B Record bonds issued at a premium and related semiannual interest (LO9-5) [The following information applies to the questions displayed below.j On January 1 Year 1 a company issues $300, June 30 and December 31 each year. of 7% bonds, due in 10 years, with interest payable semiannually on Assuming the market interest rate on the issue date is 6%, the bonds will issue at $322,317 Exercise 9-9B Part 1 Required: 1. Complete the first three rows of an amortization table. (Round your final answers to the nearest whole dollar) Decrease in Interest Cash Paid Expense Carying Carrying Value Date Value 1/1Year 1 6/30/Year 1 12/31/Year 1 Exercise 9-9B 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) View transaction list Journal entry worksheet Record the bond issue. Note: Enter debits before credits Date General Journal Debit Credit January 01 Exercise 9-9B 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.) View transaction list Journal entry worksheet 3 Record the first semiannual interest payment. Note: Enter debits before credits Date General Journal Debit Credit June 30