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Discount - Mart issues $ 1 0 million in bonds on January 1 , 2 0 2 1 . The bonds have a ten -

Discount-Mart issues $10 million in bonds on January 1,2021. The bonds have a ten-year term and pay interest semiannually on June 30 and December 31 each year. Below is a partial bond amortization schedule for the bonds:
\table[[,,Interest,Increase in Carrying,],[Date,Cash Paid,Expense,Value,Carrying Value],[0101?2021,,,,$8,640,967
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