ABC Company issues $600,000 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 $445,568 $21,000 21,000 $22,278 22,342 $1,278 446,846 1,342 448,188 Required: What is the original issue price of the bonds? $445,568 $600,000 O $446,846 $621,000 What is the stated interest rate? O 7.0% 10.0% 5.0% 3.5% What is the market interest rate? O 7.0% 10.0% 5.0% 3.5% What is the interest expense reported on June 30, 2022? O $22,409 $21,000 $22,480