Drag & Drop into TextConsolidated Enterprises issues $10$ million face value, ten$-$year bonds with a coupon rate of $7\mathrm{.}5$ percent on January $1,2009.$ At the time of issuance, the market interest rate is $4\mathrm{.}0$ percent. Using the effective interest rate method of amortization, the carrying value at the beginning of $2009$ will be Blank $1$ Question $28.$ The interest expense in $2009$ will be Blank $2$ Question $28.$ The carrying value on December $31,2009$ will be Blank $3$ Question $28.$