On January 1, 2019, a company issued $400,000 of 10-year, 12% bonds. The interest is payable semiannually on June 30 and December 31. The issue price was $413,153 based on a 10% market interest rate. The effective-interest method of amortization is used. Rounding all calculations to the nearest whole dollar, what is the net book value (carrying amount) of the bond liability after the interest payment period on June 30, 2019? $409,811 $400,000 $416,495 $396,658