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On December 31,205. Cobb issued 2,000 of its 10%,$1,000 bonds at 99 . The issuance price established a bond discount of $20,000. In connection with the sale of these bonds. Cobb paid the following expenses: In Cobb's December 31, 20X5, balance sheet, bond issue costs total $160,000$120,000$130,000$185,000 Ferrone Company issues $10,000,000,7.8%,20-year bonds to yield 8% on January 1,2017 . Interest is paid on June 30 and December 31. The proceeds from the bonds are $9,802,072. Ferrone uses effective-interest amortization. What amount of interest expense will Ferrone record for the June 30,2017 payment? $784,164$392,083$390,000$400,000