At the beginning of 2017, Sheffield Corp. issued 8% bonds with a face value of $4100000. These bonds mature in five years, and interest is paid semiannually on June 30 and December 31. The bonds were sold for $3798240 to yield 10%. Sheffield uses a calendar-year reporting period. Using the effective-interest method of amortization, what amount of interest expense should be reported for 2017? (Round your answer to the nearest dollar.)