a. Edward Lewis Co. sold $1,930,000 of 12%,10-year bonds at 106 on January 1,2025 . The bonds were dated January 1,2025 , and pay interest on July 1 and January 1 . If Lewis uses the straight-line method to amortize bond premium or discount, determine the amount of interest expense to be reported on July 1, 2025, and December 31, 2025. (Round answer to 0 decimal places, e.g. 38,548.) Interest expense to be recorded $