On January 1, 2019, Great Wolf issues $500,000 of 9% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 8%, the bonds will issue at $549,482 The interest expense that Great Wolf would record for these bonds at June 30, 2019 and December 31, 2019 would be (rounded to nearest dollar): $45,000 at June 30 and $22,500 at December 31. $45,000 at June 30 and $45,000 at December 31. $21,979 at June 30 and $21,958 at December 31. $24,727 at June 30 and $24,700 at December 31