On January 1, 2024, White Water issues $440,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. The market interest rate on the issue date is 6% and the bonds issued at $472,730.

Using an amortization schedule, show that the bonds have a carrying value of $464,851 on December 31, 2026. (Round your final answers to the nearest whole dollar.)

\begin{tabular}{|c|c|c|c|c|} \hline Date & Cash Paid & Interest Expense & ChangeinCarryingValue & Carrying Value \\ \hline 01/01/2024 & & & & \\ \hline 06/30/2024 & & & & \\ \hline 12/31/2024 & & & & \\ \hline 06/30/2025 & & & & \\ \hline 12/31/2025 & & & & \\ \hline 06/30/2026 & & & & \\ \hline 12/31/2026 & & & & \\ \hline \end{tabular}