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Tyrell Company entered into the following transactions involving short$-$term liabilities.

Year $1$

April $20$ Purchased $$38,000$ of merchandise on credit from Locust, terms $\frac{n}{30}.$

May $19$ Replaced the April $20$ account payable to Locust with a $90-$day, $7\%,$$$35,000$

note payable along with paying $$3,000$ in cash.

July $8$ Borrowed $$54,000$ cash from NBR Bank by signing a $120-$day, $10\%,$$$54,000$

note payable.

$\_?\_$ Paid the amount due on the note to Locust at the maturity date.

$-?$ Paid the amount due on the note to NBR Bank at the maturity date.

November $28$ Borrowed $$33,000$ cash from Fargo Bank by signing a $60-$day, $8\%,$$$33,000$

note payable.

December $31$ Recorded an adjusting entry for accrued interest on the note to Fargo

Bank.

Year $2$

$\_?$ Paid the amount due on the note to Fargo Bank at the maturity date.

Determine the interest expense recorded in Year $2.$

Note: Do not round intermediate calculations and round your final answers to nearest whole dollar. Use $360$

days a year.