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ABC Company issues $400,000 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 $538,689 06/30/2021 $18,000 $16,161 $-1,839 536,850 12/31/2021 18,000 16,106 -1,894 534, 956 Required: What is the original issue price of the bonds? $538,689 $400,000 $536,850 $418,000 What is the stated interest rate? 9.0% 6.0% 3.0% 4.5% What is the market interest rate? 9.0% 6.0% 3.0% 4.5% What is the interest expense reported on June 30, 2022? O $16,049 $18,000 O $15,990 O $16,106 What is the cash flow from operating activities from this bond in 2021? O $36,000 outflow O $32,267 outflow O $538,689 inflow O $502,689 inflow