ABC Company Issues $440,000 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 $15,400 $15,858 $458 Carrying Value $396,456 396,914 15,400 15,877 477 397,391 Required: What Is the original Issue price of the bonds? O $396,456 $440,000 $396,914 O $455,400 What is the stated Interest rate? O 7.0% 8.0% O 4.0% O 3.5% What is the market Interest rate? O 7.0% O 8.0% 4.0% O 3.5% What is the Interest expense reported on June 30, 2022? O $15,896 O $15,400 O $15,915 O $15,877 What is the cash flow from operating activities from this bond in 2021? O $30,800 outflow $31,735 outflow $396,456 Inflow $365,656 Inflow