Presented below are two independent situations.

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a$.$ George Robinson Co$.$ sold $$2,030,000$ of $10\%,10-$year bonds at $105$ on January $1,2025.$ The bonds were dated January $1,2025,$ and

pay interest on July $1$ and January $1.$ If Robinson 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 $0$ decimal places, e$.$g$.38,548.)$

Interest expense to be recorded $

b$.$ Kenneth Clark Inc. issued $$660,000$ of $8\%,10-$year bonds on June $30,2025,$ for $$577,750.$ This price provided a yield of $10\%$ on the

bonds. Interest is payable semiannually on December $31$ and June $30.$ If Clark 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 $6$

decimal places, e$.$g$.1\mathrm{.}251247$ and final answer to $0$ decimal places, e$.$g$.38,548.)$

Interest expense to be recorded $