b$.$ Edward Lewis Inc. issued $$570,000$ of $9\%,10-$year bonds on June $30,2025,$ for $$471,929.$ This price provided a yield of $12\%$ on the bonds. Interest is payable semiannually on December $31$ and June $30.$ If Lewis 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, eg$.1\mathrm{.}251247$ and final answer to $0$ decimal places, eg$.38,548.)$

Interest expense to be recorded

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