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 $384,087 $12,900 $13,443 $543 384,630 12,900 13,462 562 385,192 Required: What is the original issue price of the bonds? $384,087 $430,000 $384,630 $442,900 What is the stated interest rate? 6.0% O 7.0% 3.5% 3.0%