On January 1, 2021. Concord Corporation sold $4900000 of its 8% bonds for $4337950 to yield 10%. Interest is payable semiannually on January 1 and July 1. What amount should Concord report as interest expense for the six months ended June 30, 2021? $245000 O $196000 O $173524 O $216898 eTextbook and Media