1. Legacy issues $325,000 of 5%, four-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31 . They are issued at $292,181 when the market rate is 8%. Complete the below table to calculate the total bond interest expense to be recognized over the bonds' life. 1. Legacy issues $325,000 of 5%, four-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31 . They are issued at $292,181 when the market rate is 8%. Complete the below table to calculate the total bond interest expense to be recognized over the bonds' life