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.) Date Interest Expense Cash Paid Change in 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 account field. Round your answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet Record the second semiannual interest payment. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general journal