ABC Company issues $460,000 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: Cash Interest Change in Carrying Date Paid Expense Carrying Value Value 01/01/2021 $ 414,477 06/30/2021 $16,100 $16,579 $479 414,956 12/31/2021 16,100 16,598 498 415,454 Required: What is the original issue price of the bonds? multiple choice 1 $414,477 $460,000 $414,956 $476,100 What is the stated interest rate? multiple choice 2 7.0% 8.0% 4.0% 3.5% What is the market interest rate? multiple choice 3 7.0% 8.0% 4.0% 3.5% What is the interest expense reported on June 30, 2022? multiple choice 4 $16,618 $16,100 $16,639 $16,598