On January 1, 2021, Lyle's Limeade issues 4%, 10-year bonds with a face amount of $81,000 for $74,686, priced to yield 5%. Interest is paid semiannually. What amount of interest expense will be recorded in the December 31, 2021, annual income statement? (Do not round your Intermediate calculations. Round your final answer to nearest whole dollar amount.) Interest expenso