$1$

ABC Company issues $$430,000$ of bonds on January $1,2023$ that pay interest semiannually on June $30$ and December $31.$ A portion of the bond amortization schedule appears below:

$01$:$29$:$32$

$\backslash$table$[[$Date$,$Cash,Interest,Change in$,$Carrying$],[01/01/2023.,$Paid,Expense,Carrying Value,$\backslash$table$[[$Value$],[$C$]]],[\frac{06}{30}\frac{?}{2023},,,,$$$393,108$