Required information Skip to question [The following information applies to the questions displayed below.] Legacy issues $570,000 of 8.5%, four-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $508,050 when the market rate is 12%. Semiannual Period-End Unamortized Discount Carrying Value 01/01/2021 $61,950 $508,050 06/30/2021 12/31/2021 06/30/2022 12/31/2022