a. Joseph Moore Co. sold $1,940,000 of 10%,10-year bonds at 104 on January 1, 2025. The bonds were dated January 1, 2025, and pay interest on July 1 and January 1. If Moore 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.) b. Thomas Taylor Inc. issued $590,000 of 9%,10-year bonds on June 30 , 2025 , for $553,237. This price provided a yield of 10% on the bonds. Interest is payable semiannually on December 31 and June 30 . If Taylor uses the effective-interest method, determine the amount of interest expense to record if financial statements are issued on October 31, 2025. (Round intermediate calculations to 6 decimal places, e.g. 1.251247 and final answer to 0 decimal places, e.g. 38,548 .)