On January $1$ of this year, Keshon Corporation issued bonds with a face value of $$2,100,000$ and a coupon rate of $15$ percent. The bonds mature in five years and pay interest semiannually every June $30$ and December $31.$ When the bonds were sold, the annual market rate of interest was $15$ percent.

Required:

$2.$ What amount of interest expense should be recorded on June $30$ and December $31$ of this year?