ABC Company issues $435,000 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: $564,148 $23,925 23,925 $22,566 22,512 $-1,359 562,789) -1,413 561,376 Required: What is the original issue price of the bonds? $564,148 $435,000 O $562,789 $458,925 What is the stated interest rate? O 11.0% 8.0% 4.0% 5.5% What is the market interest rate? O 11.0% 8.0% O 4.0% 5.5% What is the interest expense reported on June 30, 2022? O $22,455 O $23,925 O $22,396 O $22,512