Required information Problem 9-6A Prepare a bond amortization schedule and record transactions for the bond issuer (LO9-5) [The following information applies to the questions displayed below.) On January 1, 2021, Universe of Fun issues $790,000, 7% bonds that mature in 15 years. The market interest rate for bonds of similar risk and maturity is 8%, and the bonds issue for $721,696. Interest is paid semiannually on June 30 and December 31. Problem 9-6A Part 1 Required: 1. Complete the first three rows of an amortization schedule. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) Required information Problem 9-6A Prepare a bond amortization schedule and record transactions for the bond issuer (LO9-5) [The following information applies to the questions displayed below.] On January 1, 2021, Universe of Fun issues $790,000, 7% bonds that mature in 15 years. The market interest rate for bonds of similar risk and maturity is 8%, and the bonds issue for $721,696. Interest is paid semiannually on June 30 and December 31. Problem 9-6A Parts 2 & 3 2. & 3. Record the issuance of the bonds on January 1, the interest payments on June 30, and December 31, 2021. (If no journal entry is required for a particular transaction, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar amount.)