On January $1$ of this year, Cunningham Corporation issued bonds with a face value of $$219,000$ and a coupon rate of $6$ percent. The bonds mature in $30$ years and pay interest annually every December $31.$ When the bonds were sold, the annual market rate of interest was $8$ percent. The company uses the effective$-$interest amortization method. By December $31$ of this year, the annual market rate of interest had increased to $10$ percent. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$

Note: Use appropriate factor$($s$)$ from the tables provided.

$2.$ What amount of interest expense is recorded on December $31$ of this year?