I don't understand how the answer was computed for this problem.

A company issues $10,000,000, 7.8%, 20-year bonds to yield 8% on January 1, 2012. Interest is paid on June 30 and December 31. The proceeds from the bonds are $9,802,072. Using effective-interest amortization, how much interest expense is recognized in 2012? The answer is ($9,802,072 * 0.04) + ($9,804,154 * 0.04) = $784,248

Where did the $9,804,154 come from? I tried setting up an amortization schedule and got the question wrong.