On January $1,2024,$ Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $$590,000$ of $8\%$ bonds, due in $2$ years, with interest payable semiannually on June $30$ and December $31$ each year.

If the market interest rate is $7\%,$ the bonds will issue at $$644,257.$

Record the first semiannual interest payment.