On January $1,2024,$ Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $$560,000$ of $7\%$ bonds, due in $15$ years, with interest payable semiannually on June $30$ and December $31$ each year. $3.$ If the market interest rate is $6\%,$ the bonds will issue at $$614,881.$ Record the bond issue on January $1,2024,$ and the first two semiannual interest payments on June $30,2024,$ and December $31,2024.($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.$)$

Record the second semiannual interest payment.