Required information A company issued 10% bonds, dated January 1, with a face amount of $380,000 on January 1, 2021. The bonds mature in 4 years. The market rate of interest for similar bonds was 8%. Interest is paid semiannually on June 30 and December 31. The company uses the effective interest method. The bonds issued for a price of $405,584. Use the information above to answer the questions below. What account and amount related to the bonds will the company report on its income statement for the year ended December 31, 2021? (Enter amount as a positive value.) Account Amount: