Bronco High School issues S10 million in bonds on January 1, 2021, that pay interest semi-annually on June 30 and December 31. A portion of the bond amortization schedule appears below: Increase in Carrying Date Cash Paid Interest Expense Value Carrying Value 01/01/2021 8,800,000 06/30/2021 S 400,000 S 440,000 S 40,000 8,840,000 12/31/2021 400,000 442,000 42,000 8,882,000 Face amount Cannot be determined from the given information A discount A premium