Brooks Corp. issues a $842,472, 6% 5 year notes payable on January 1, 2020. The note will be repaid in five annual installments of $200,000, each payable at the end of the year (i.e. $200,000 at the end of 2020, $200,000 at the end of 2021, etc.). What is the amount of interest expense that should be recorded by Brooks Corp. in the second year (i.e. on the income statement for the year ended December 31, 2021)? (ROUND TO THE NEAREST DOLLAR) Answer: $