On January 1, 2021, Legion Company sold $280,000 of 8% ten-year bonds. Interest is payable semiannually on June 30 and December 31. The bonds were sold for $245,106, priced to yield 10%. Legion records interest at the effective rate. Legion should pay cash interest for the six months ended June 30, 2021, in the amount of Multiple Choice $14,000. O O $9.804. O O $11,200. O O $12,255