On January $1,2023,$ a company issued $5-$year, $7\%$ bonds with a par value of $$400,000.$ The market rate when the bonds were issued was $6\mathrm{.}5\%.$ The bonds pay interest semiannually, and the company received $$408,422$ for the bond.

b$.$ Using the straight$-$line method, journalize the amount of recorded interest expense for the first semiannual interest period on June $30,2023$

$\backslash$table$[[$D$,,$Debit,Credit$],[$A$,,,],[$E$,,,],[6,,,],[1,,,],[0,,,],[1,,,],[2,,,],[,,,],[,,,],[,,,],[,,,]]$