40 X2 issued callable bonds on January 1, 2018. The bonds pay interest annually on December 31 each year. X2's accountant has projected the following amortization schedule from issuance until maturity: Interest crease In Cayng Carryng Value Date 11/2018 12312018 1231 2019 Cash Paid Expense alu 5176,970O 175,758 74,461 $13,600 3.600 $12,388 2,303 $1,212 297 1.485 1,589 12131 2021 12 31 2022 X2 issued the bonds: 13,500 3,600 71,589 170000 12.011 OAt a premium. At a dliscount O At par value. O Cannot he determined fram the given informaticn