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 Fash Paid Interest Expense Change in Corrying Value Carrying Value $400,100 $21,750 $22,006 $256 400,356 21,750 22,020 270 400,626 Required: What is the original issue price of the bonds? $400,100 $435,000 $400,356 O $456.750 What is the stated interest rate? 10.0% O11.0% 5.5% 5.0% What is the market interest rate? 10.0%