Jacob issues $660,000 of 12%, 14-year bonds at a price of 103.5. Six years later, on January 1, 2016, Jacob retires 10% of these bonds by buying them on the open market at 98.5. All interest is accounted for and paid through December 31, 2015, the day before the purchase. The straight-line method is used to amortize any bond discount. What is the journal entry to record the first interest payment on June 30, 2010?