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: Increase in Carrying Value Interest Expense Cash Paid Date 01/01/2021 06/30/2021 12/31/2021 06/30/2022 12/31/2022 06/30/2023 12/31/2023 $11,600 11,600 11,600 11,600 11,600 11,600 $13,764 13,872 13,986 14, 105 14,230 14,363 $2,164 2,272 2,386 2,505 2,630 2,763 Carrying Value $275, 280 277.444 279,716 282,102 284,607 287,237 290,000 THAIssued the bonds for: Multiple Choice O $359,600 S290,000 $275 280