On January $1,2024,$ Lyle's Limeade issues $4\%,10-$year bonds with a face amount of $$84,000$ for $$77,453,$ priced to yield $5\%.$ Interest is paid semiannually.

What amount of interest expense will be recorded in the December $31,2024,$ annual income statement? $($Do not round your intermediate calculations. Round your final answer to nearest whole dollar amount.$)$