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:DateCash PaidInterest ExpenseIncrease in Carrying ValueCarrying Value01/01/2021         $194,758 06/30/2021$7,000 $7,790 $790  195,548 12/31/2021 7,000  7,822  822  196,370 06/30/2022 7,000  7,855  855  197,225 12/31/2022 7,000  7,889  889  198,114 06/30/2023 7,000  7,925  925  199,039 12/31/2023 7,000  7,961  961  200,000 What is the annual stated interest rate on the bonds? (Hint: Be sure to provide the annual rate rather than the six-month rate.)

A. 6%.
B. 3%.
C. 3.5%.
D. 7%.


Answer: D

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