Donner Corporation issues 4-year bonds with a face value of $5,000,000 and a stated rate of 5% on January 1, 2022. Interest is payable semiannually on June 30 and December 31. The market rate of interest is 6%. Donner's controller prepares the first two lines of the effective interest amortization table and asks you to prepare the third line. What is the company's INTEREST EXPENSE amount for this June 30, 2023 interest payment? Interest Payment Cash Payment Decrease in Date Amount June 30, 2022 $125,000 Dec 31, 2022 $125,000 June 30, 2023 $144,735 $145,327 ???? Interest Expense Discount $19,735 $20,327 $135,430 $4,864,570 Book Discount Value $155,757 $4,844,243 Dec 31, 2023 June 30, 2024 Dec 31, 2024 June 30, 2025 Dec 31, 2025 $125,000 $291,874 $121,614 $145,937