Use the following information for the following 3 questions: (round all parts to the nearest dollar) Porter, Inc. issued $400,000,10-year, 10% bonds for $354,200 on January 1,2022 ; the bonds pay interest semiannually on June 30 and December 31. On the date of issuance, the interest rate in the bond market is 12%. Round all parts of the problem to the nearest dollar. What will Porter record as interest expense for the year ending December 31, 2022? $42,579 $40,000 $21,252 $21,327 $20,000