Assume that a bond is issued with the following characteristics:Date of bonds: January 1, 2005; maturity date: January 1, 2010; face value: $200,000; Face interest rate: 10 percent paid semiannually (5 percent per period); market interest rate: 12 percent (6 percent per semiannual period); issue price: $185,280; bond discount is amortized using the effective interest method of amortization. What is the amount of bond discount amortization for the June 30, 2005, adjusting entry?