On February 1, 2013, Sawa Inc. issued 5-year, $1 million bonds with a coupon rate of 6% and yield of 5%. The bonds pay interest semi-annually on August 1 and February 1 each year. The partially completed amortization table is given below (rounded to the nearest dollar). Sawa Inc. redeemed the bonds on August 2, 2015 at 102. Sawa Inc. uses the effective interest rate method to amortize its bonds and has a fiscal year end at December 31 each year. Date Interest Payment Interest Expense Bond Amortization Carrying Value 2013-02-01 $1,043,760 2013-08-01 B $1,039,854 2014-02-01 $25,996 $1,035,850 2014-08-01 $1,031,746 2015-02-01 $25,794 2015-08-01 $1,023,229 The amount of A is (rounded to the nearest dollar): None of the available answers are correct O $60,000 O $50,000 O $30,000 $25,000