On January 1, 2021, Kramer International Inc. issued $ 200,000, 9%, 5-year bonds for $ 192,278. The bonds were sold to yield an effective interest rate of 10% Interest is paid semi-annually on June 30 and December 31. The company uses the effective interest method of amortization Calculate the amount of Bond Interest Expense that would be record by Journal Entry on the first payment date, June 30, 2021. Enter your response in whole numbers only, with NO dollar sign and NO decimal, and NO comma's, in fact, no alpha-numeric keystrokes of any kind. JUST the numbers as keystrokes. For instance, 549,200.00 must be entered as 49200 and nothing else, just those 5 keystrokes. Round all numbers off to the nearest whole number. Anything else will be marked as incorrect, so be very careful with your entered