Tony Hawk's Adventure (THA) issued callable bonds on January 1, 2021. THA's accountant has projected the following amortization schedule from issuance until maturity: Interest Expense Increase in Carrying Value Cash Paid Date 01/01/2021 06/30/2021 12/31/2021 06/30/2022 12/31/2022 06/30/2023 12/31/2023 $18,000 18,000 18,000 18,000 18,000 18,000 $19,999 20,139 20, 289 20,449 20,620 20,803 $ 1,999 2,139 2,289 2,449 2,620 2,803 Carrying Value $285,701 287,700 289,839 292,128 294,577 297,197 300,000 THA issued the bonds for: Multiple Choice $285,701. $300,000 O $408,000