ABC Company issues $$440,000$ 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:

$\backslash$table$[[,$Cash,Interest,Change in$,$Carrying$],[$Date$,$Paid,Expense,Carrying Value,Value$],[\frac{01}{01}\frac{?}{2023},,,,$$$483,544$