Question 18 4 pts The company issues $10 million in bonds on January 1, 2021, that pay interest semi- annually on June 30 and December 31. A portion of the bond amortization schedule appears below: Date Interest expense Interest payable Amortization Carrying Value 01/01/2021 $8,800,000 06/30/2021 $440,000 $400,000 $40,000 8,840,000 12/31/2021 442,000 400,000 42,000 8,882,000 The bonds were issued at: Face amount A premium A discount. Cannot be determined from the given information