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: Cash Paid Interest Expense Change in Carrying Value Date 01/01/2021 06/30/2021 12/31/2021 Carrying Value $527,503 527,003 526,483 $21,600 21,600 $21,100 21,080 $-500 -520 Required: What is the original issue price of the bonds? O $527,503 O $480,000 O $527,003 O $501,600 What is the stated interest rate? O 9.0% O 8.0% 04.0% O 4.5% What is the market interest rate? O 9.0% O 8.0% 04.0% O 4.5% What is the interest expense reported on June 30, 2022? O $21,059 O $21,600 O $21,038