On November​&nbsp1, 2017,Austin Services issued​&nbsp$305,000

On November​ 1, 2017,Austin Services issued​ $305,000 of​ five-year bonds with a stated rate of​ 12%. Thebonds were issued at​ par, and Austin makes semiannual payments on April 30and October 31. On December​ 31, 2017, Austin made an adjusting entry to accrueinterest at​ year-end.No further entries were made until April​ 30, 2018,when the first payment was made. What amount of interest expense was recordedfor the period of January 1 to April​30, 2018?

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