On 1/1/2023, Lantana Loan Co., a calendar - year company, accepts a 2%, $300,000 three-year loan that pays interest semi-annually on 6/30 and 12/31 from Diamond Distributors, when the market rate of interest was 6%. In exchange for the note, Diamond agrees to make semi-annual interest payments and repay the full $300,000 at maturity. What is the amount of discount amortized and the amount of Interest Revenue recorded on 6/30/2023, the date of the first interest payment? (Round any intermediate calculations and your final answer to the nearest dollar.)