On March $2,2023,20-$year, $5$ percent, general obligation serial bonds were issued by Mossy County at the face amount of $$2,700,000.$ Interest of $5$ percent per year is due semiannually on March $1$ and September $1.$ The first principal payment of $$135,000$ is due on March $1,2024.$ The county$$s fiscal year$-$end is December $31.$ What amounts are reported as interest expense in the government$-$wide financial statements and interest expenditure in the debt service fund for $2023?$