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ABC Company issues $ 5 2 5 , 0 0 0 of bonds on January 1 , 2 0 2 3 that pay interest semiannually

ABC Company issues $525,000 of bonds on January 1,2023 that pay interest semiannually on June 30 and December 31. A portion of the bond amortization schedule appears below:
\table[[Date,\table[[Cash],[Paid]],\table[[Interest],[Expense]],\table[["Change in],[Carrying Value]],\table[[Carrying],[Value]]],[01/01/2023,,,,$576,956
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