On January 3,2020 , Ivanhoe Company acquires $400000 of Adam Company's 10 -year, 10% bonds at a price of $432090 to yield 9%. Interest is payable each December 31 . The bonds are classified as held-to-maturity. Assuming that Ivanhoe Company uses the effective-interest method, what is the amount of interest revenue that would be recognized in 2021 related to these bonds