On December 1, 2021 Nolanville issued $10 million of 30-year, 8 percent bonds for $9.78 million, a price that reflects a semiannual yield of 4.1 percent. Interest($400,000 per semiannual period) is payable on May 31 and November 30, begginning May 31, 2022. In its 2021 fund and government wide statements, Nolanville should report an interest expenditure/expense of:

D. Fund statements $0; Government wide statements of $66,830.

I know what the answer is for the fund statements, but how is the $66,830 calculated for the government-wide statements?