On January 1, 2021. Aloha corporation issued $300,000, 3%, 5-years bonds at 97 (a discount of $9,000). Interest is payable semiannually on July 1 and January. For the first interest payment on July,...

On January 1, 2021. Aloha corporation issued $300,000, 3%, 5-years bonds at 97 (a discount of $9,000). Interest is payable semiannually on July 1 and January. For the first interest payment on July, the amount of interest expense recorded will be(including the amortization of the discount)