Question - On December 31, 2016, Happy Corporation issued $560,000, 14%, 20-year bonds for $644,258 cash when the market rate of interest was 12%. The bonds pay interest semi-annually each June 30 and December 31. Prepare an effective interest amortization table for the first four interest payment dates (through December 31, 2018) to answer the next five questions. (Round all amounts to the nearest dollar) What is dollar amount of amortization for June 30, 2017?