On January 1 2021 Lyle's Limeade issues 5%, 15-year bonds with a face amount of $82,000 for $73,964 priced to yield 6% Interest is paid semiannually What amount of interest expense will be recorded in the December 31, 2021, annual income statement? (Do not round your intermediere calculations. Round your final answer to nearest whole dollar amount) Required information [The following information applies to the questions displayed below) Christmas Anytime issues $840,000 of 6% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Calculate the issue price of a bond and complete the firct three rows of an amortization schedule when Required: 1. The market interest rate is 6% and the bonds issue at face amount. (FV of $1. PV of $1. EVA of $1. and PVA of S1) (Use appropriate factor(s) from the tables provided. Do not round interest rate factors. Round your answers to nearest whole dollar.) Expense Changelo Carrying Value Carrying Vale 01/01/2021 06/30/2021 12/3102021