a$.$ Thomas Taylor Co$.$ sold $$1,870,000$ 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 Taylor 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 $

b$.$ Chris Anderson Inc. issued $$630,000$ of $9\%,10-$year bonds on June $30,2025,$ for $$590,744.$ This price provided a yield of $10\%$ on the bonds. Interest is payable semiannually on December $31$ and June $30.$ If Anderson 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$.1\mathrm{.}251247$ and final answer to $0$ decimal places, e$.$g$.38,548.)$