Purah Limited is issuing $2000000 of 6.5%, five-year debentures. The debentures are dated and issued on 1 March 2019. Interest payment dates are 1 March and 1 September. The market interest rate is 7% and the debentures are issued for $1960000. The company uses the effective interest-method of amortisation.

What is the amount of interest expense and discount amortisation that Purah Limited will record on 1 September 2019, the first half-yearly interest payment date?