35) Tony Hawk's Adventure (THA) issued callable bonds on January 1, 2021. THA's accountant has projected the following amortization schedule from issuance until maturity: Increase in Carrying Carrying Value Interest Date Cash Paid Value Expense 01/01/2021 S 194,7518 195,548 06/30/2021S 7,000 S 7,790 7,822 7,855 7,889 7,925 7,961 S 790 822 855 889 12/31/2021 7,000 7,000 7,000 7,000 7,000 196,370 197,225 198,114 06/30/2022 12/31/2022 925 06/30/2023 199,039 200,000 12/31/2023 961 THA issued the bonds for: A) S194,758 B) $242,000 C) $200,000 D) Cannot be determined from the given information. Learning Objective: 09-07 Calculate the issue price of a bond.; 09-05 Record the issuance of bonds and related intere