On January 1, 2013, a corporation issued $500,000, 6%, 10-year bonds for $581,771. The bonds pay interest semi- annually on June 30 and December 31. The market rate of interest is 4%. Draw a table to prepare a bond amortization schedule and answer the following question. (Round your answers to the nearest $) What is the amount of cash interest paid for the year ended December 31, 2013? $30,000 $20,000 $23,271 O $34,906 O $22,928 N