Brief Exercise 9-12 Calculate interest expense (LO9-5) On January 1, 2021, Lizzy's Lemonade issues 5%, 20-year bonds with a face amount of $84,000 for $74,292, priced to yield 6%. Interest is paid semiannually. What amount of interest expense will be recorded on June 30, 2021, the first interest payment date? (Round your final answer to the nearest whole dollar amount.) Interest expense