Calvin Deliveries, Inc. issued 10 year bonds with a total face amount of $2,000,000 and a stated rate of 16% on December 31, 2020 for $1,924,000. Semi-annual interest payments are made each June 30 and December 31. Edwards uses the straight-line method for amortization of bond discount or premium. What amount of bond interest expense would be recorded at each semi-annual bond interest payment made on June 30 and December 31? ROUND YOUR ANSWER TO THE NEAREST WHOLE DOLLAR