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 $830,000, 9% bonds that mature in 10 years. The market interest rate for bonds of similar risk and maturity is 10%, and the bonds issue for $778,282. 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.) Interest Date Cash Paid Change in Expense Carrying Value Carrying Value 1/1/2021 6/30/2021 12/31/2021 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 accoun field. Round your answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet 1 2 3 Record the bond issue. Note: Enter debits before credits. Date January 01, 2021 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet > 1 2 3 Record the first semiannual interest payment. Note: Enter debits before credits. Date June 30, 2021 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet > 1 2 3 Record the second semiannual interest payment. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit View general journal Record entry Clear entry