ABC Company issues $430,000 of bonds on January 1, 2021 that pay interest semiannually on June 30 and December 31. A portion of the bond amortization schedule appears below: Date 01/01/2021 06/30/2021 12/31/2021 Cash Paid Interest Expense Change in Carrying Value Carrying Value $397,650 $23,650 $23,859 23,650 23,872 $209 222 397,859 398,081 Required: What is the original issue price of the bonds? O $397,650 O $430,000 O $397,859 O $453,650 What is the stated interest rate? O 11.0% O 12.0% 06.0% O 5.5% What is the market interest rate? O 11.0% O 12.0% O 6.0% 05.5% What is the interest expense reported on June 30, 2022? O $23,885 O $23,650 O $23,899 O $23,872