(b) Shamrock Inc. sold $3 million of 10 -year, 9% bonds at 105 on January 1,2023 . The bonds were dated January 1,2023 , and pay interest on July 1 and January 1. If Shamrock follows ASPE and uses the straight-line method to amortize bond premium or discount, determine the amount of interest expense to be reported on July 1, 2023, and December 31, 2023. (Round answer to 0 decimal places, e.g. 5,275.) Interest expense to be reported $ eTextbook and Media List of Accounts