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 $ 13,000 13,000 13,000 13,000 13,000 13,000 $14,833 14,943 15,059 15,183 15,314 15,453 $1,833 1,943 2,059 2,183 2,314 2,453 Carrying Value $247,215 249,048 250,991 253,050 255,233 257,547 260,000 THA issued the bonds for: Multiple Choice $260,000 $247,215 $338,000 Cannot be determined from the given information