On January $1,2024,$ a company issued bonds with a face amount of $$200,000$ and stated rate of $5\mathrm{.}0\%.$ Interest is paid semiannually $($June $30$ and December $31),$ and the

bonds mature in $15$ years. On issue date, the market rate was $6\mathrm{.}0\%$ resulting in an issue price of $$180,400.$

As a result of the first interest payment on June $30,2024,$ total liabilities:

increases by $$412$

decreases by $$412$

decreases by $$490$

increases by $$490$