Zenith SkyDivers issued callable bonds on January 1, 2021. Zenith's accountant has projected the following amortization schedule from issuance until maturity: Interest Expense Increase in Carrying Value Cash Paid Date 01/01/2021 06/30/2021 12/31/2021 06/30/2022 12/31/2022 06/30/2023 12/31/2023 $6,900 6,900 6,900 6,900 6,900 6,900 $8,718 8,790 8,866 8,945 9,026 9,112 $ 1,818 1,890 1,966 2,045 2,126 2,212 Carrying Value $ 217,943 219,761 221,651 223,617 225,662 227,788 230,000 Zenith issued the bonds for: Multiple Choice $230,000 $271,400. $217,943. Cannot be determined from the given information