On January 1, 2021, Legion Company sold $260,000 of 4% ten-year bonds. Interest is payable semiannually on June 30 and December 31 . The bonds were sold for $140,713, priced to yield 12%. Legion records interest at the effective rate. Legion should report bond interest expense for the six months ended June 30, 2021, in the amount of: (Round your answer to the nearest dollar amount.) Multiple Choice $8,443 $5,200. $20,800. $15,600