On january 1, 2018, splash city issues $440,000 of 9% bonds, due in 20 years, with interest payable semiannually on june 30 and december 31 each year. assuming the market interest rate on the issue date is 10%, the bonds will issue at $402,252.required: 1. complete the first three rows of an amortization table. date cash paid interest expense increase in carrying value carrying value1/1/18 6/30/18 12/31/18 2. record the bond issue on january 1, 2018, and the first two semiannual interest payments on june 30, 2018, and december 31, 2018. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)journal entry worksheetrecord the bond issue. record the first semiannual interest payment. record the second semiannual interest payment.