A company issues $5\%$ semiannual coupon, $3-$year, $$1,000$ par value bonds on January $1,20$X$0,$ when the market interest rate is $13\mathrm{.}3\%.$ The sale proceeds are $$800.$ Under the effective interest rate method, what amount of interest expense per $$1,000$ par value will the company record for the year ending December $31,20$X$1?$