a$.$ David Davis Co$.$ sold $$2\mathrm{.}140,000$ of $12\%,10-$year bonds at $102$ on January $1.2025.$ The bonds were dated January $1,2025,$ and pay interest on July $1$ and January $1.$ If Davis uses the straight$-$line method to amortize bond premium or discount, determine the amount of interest expense to be reported on July $1,2025,$ and December $31,2025.($Round answer to O decimal places, eg$.38,548)$

Interest expense to be recorded

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b$.$ Richard Miller Inc. issued $$580\mathrm{.}000$ of $9\%,10-$year bonds on June $30,2025,$ for $$480\mathrm{.}209.$ This price provided a yield of $12\%$ on the bonds. Interest is payable semiannually on December $31$ and June $30.$ If Miller uses the effective$-$interest method, determine the amount of interest expense to record if financial statements are issued on October $31,2025.($Round intermediate calculations to o decimal places, eg$.1\mathrm{.}251247$ and final answer to O decimal places, eg$.38,548)$

Interest expense to be recorded