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 Date 01/01/2021 06/30/2021 12/31/2021 06/30/2022 12/31/2022 06/30/2023 12/31/2023 Interest Increase in Carrying Carrying Cash Paid Expense Value Value $194,758 $7,000 $7,790 $790 195,548 7,000 7,822 822 196, 370 7,000 855 197,225 7,000 7,889 198, 114 7,000 7,925 199,039 7,000 7,961 200,000 7,855 THA issued the bonds for Multiple Choice $200,000 $194,758 a $242.000