cupola fan corporation issued 10% 400,000, 10-year bonds for 385000 on June 30, 2021. The debt issue costs were 1500. interest is paid semiannually on December 31 and June 30. one year from the issue date (July 1, 2022). the corporation exercised its call privilege and retired the bonds for 395000. the corporation uses the straight-line method both to determine interest expense and to amortize debt issue costs.

i want to know the call of the bonds - how to do? if I knew the carrying value is 386650 June 30,22 please, step by step , i want to understand it better ( thank you