Sales revenue for Lamarcus Co was $55,943. The following data are from the accounting records of Lamarcus: Accounts receivable, January 1 10,044 Accounts receivable, December 31 9,389 The cash received from customers was: $ Howard Company issued 9% bonds on January 1, 2021 at 103. The bonds had a face amount of $215,000, the market yield for bonds of similar risk and maturity was 7%. The bonds mature in 4 years. Interest is paid semiannually on June 30 and December 31. When Penny records the interest payment on June 30, 2021, the credit to cash will be $