Sports Company received proceeds of 423.000 on 10-year, 8% bonds issued on January 1, 2016. The bonds had a face value of $400,000, pay interest annually on December 31st, and have a call price of 102. Sparks uses the straight-line method of amortization. What is the amount of interest expense Sparks will show with relation to these bonds for the year ended December 31, 2017