Lassen Corporation issued ten-year term bonds on January 1, 2017, with a face value of $800,000. The face interest rate is 6 percent and interest is payable semi-annually on June 30 and December 31. The bonds were issued for $690,960 to yeild an effective annual rate of 8 percent. The effective interest method of amortization is to be used. Prepare an bonds amortization table for the first three periods. What is the journal entryto record the second six-month period interest payment? Round to the nearest dollar.