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Required information [The following information applies to the questions displayed below.] On January 1 of this year, Nowell Company issued bonds with a face value of $110,000 and a coupon rate of 7.5 percent. The bonds mature in five years and pay interest semiannually every June 30 and December 31. When the bonds were sold, the annual market rate of interest was 7.5 percent. (FV of $1, PV of $1, EVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided.) 2. What amount of interest expense should be recorded on June 30 and December 31 of this year? June 30 December 31 Interest expense