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The Square Foot Grill, Incorporated issued $$210,000$ of $10-$year, $7$ percent bonds on July $1,$ Year $1,$ at $102.$ Interest is payable in cash semiannually on June $30$ and December $31.$ The straight$-$line method is used for amortization.

c$.$ What amount of interest expense will Square Foot report on the financial statements for Year $1$ and Year $2?$

$\backslash$table$[[,$Year $1,$Year $2],[$Interest expense,,$]]$