On January 1, 20X1 Tiger Corporation issued 3-year, $700,000 face value, 4% coupon bonds, which pay interest semi-annually each June 30 and December 31. The bonds mature on December 31, 20X3. On January 1, 20x1 the market rate (yleld rate of interest on similar bonds in the market was 2% and thus the bonds were issued for $740,572 as shown in the partially completed bond amortization given below. Tiger Corporation uses the effective interest method in calculating interest expense and in the amortization of any discount or premium Carrying Value Date Cash Interest Expense Premium Amortized $740,572 kb) (a) 17,406 c) 11/X1 6/30/X1 112/31X1 46/30/X2 12/31X2 16/30/X3 12/3VX3 d) Calculate the carrying value of the bonds [letter (b) in the table) after the first interest payment is made (.e. at 6/30/X1).hint make the 6/30/X1 JEJ