On July $1,$ Year $1,$ Cobb Company issued $9\%$ bonds in the face amount of $$1,000,000$ that mature in $10$ years. The bonds were issued for $$939,000$ to yield $10\%,$ resulting in a bond discount of $$61,000.$ Cobb uses the effective interest method of amortizing bond discount. Interest is payable annually on June $30.$At June $30,$ Year $3,$ Cobb's unamortized bond discount should be: