On January 1, 2025, Stephen Company issued $200,000 of five-year, 10% bonds when the market interest rate was 12%. The issue price of the bonds was $185,200. The company uses the effective-interest method of amortization for bond discount. Semiannual interest payments are made on June 30 and December 31 of each year. How much discount amortization will be recorded when the first interest payment is made? (Round your answer to the nearest dollar.)

		$1,112
		$1,852
		$2,740
		$888