Power tap is planning to issue bonds with face value $1,700,000 and a coupon rate on 8%. The bonds mature in 10 years and pay interest semi annually every June 30 an Dec 31. All the bonds were sold on Jan1 of the year . Power Tap uses the effective interest amortization method. Assume an annual market rate of 10% what is the amount of interest should be recorded on June 30 and December 31