ABC Company issues $540,000 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 $ 496,675 06/30/2021 $27,000 $27,317 $317 496,992 12/31/2021 27,000 27,335 335 497,327 Required: What is the original issue price of the bonds? multiple choice 1 $496,675 $540,000 $496,992 $567,000 What is the stated interest rate? multiple choice 2 10.0% 11.0% 5.5% 5.0% What is the market interest rate? multiple choice 3 10.0% 11.0% 5.5% 5.0% What is the interest expense reported on June 30, 2022? multiple choice 4 $27,353 $27,000 $27,372 $27,335 What is the cash flow from operating activities from this bond in 2021? multiple choice 5 $54,000 outflow $54,652 outflow $496,675 inflow $442,675 inflow