ABC Company issues $480,000 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 $531,252 $19,200 19,200 $18,594 18,573 $-606 530,646 -627 530,019 Required: What is the original issue price of the bonds? $531,252 $480,000 $530,646 $499,200 What is the stated interest rate? 8.0% 7.0% 3.5% 4.0% What is the interest expense reported on June 30, 2022? $18,551 $19,200 $18,528 $18,573 What is the cash flow from operating activities from this bond in 2021? $38,400 outflow $37,167 outflow $531,252 inflow $492,852 inflow