On January 1, 2019, a company issued $401,200 of 10-year, 12% bonds. The interest is payable semi-annually on June 30 and December 31. The issue price was $416,153 based on a 10% market interest rate. The effective-interest method of amortization is used. Rounding all calculations to the nearest whole dollar, what is the interest expense for the six-month period ending June 30, 2019?