On January $1,2024,$ Legion Company sold $$270,000$ of $6\%$ ten$-$year bonds. Interest is payable semiannually on June $30$ and December $31.$ The bonds were sold for $$202,704,$ priced to yield $10\%.$ Legion records interest at the effective rate.

Legion should report bond interest expense for the six months ended June $30,2024,$ in the amount of: