$[$The following information applies to the questions displayed below.$]$

PowerTap Utilities is planning to issue bonds with a face value of $$1,200,000$ and a coupon rate of $8$ percent. The bonds mature in $8$ years and pay interest semiannually every June $30$ and December $31.$ All of the bonds were sold on January $1$ of this year. PowerTap uses the effective$-$interest amortization method. Assume an annual market rate of interest of $10$ percent. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$

Note: Use appropriate factor$($s$)$ from the tables provided.

P$10-6$ Part $2$

$2.$ What amount of interest expense should be recorded on Juns $30$ and December $31$ of this year?

Note: Round your final answers to nearest whole dollar amount.

$\backslash$table$[[,$June $30,$December $31],[$Interest expense,,$]]$