on march 2, 2022, 20-year, 3 percent, general obligation serial bonds were issued at the face amount of $3,000,000. interest of 3 percent per annum is due semiannually on march 1 and september 1. the first payment of $150,000 for redemption of principal is due on march 1, 2023. fiscal year-end occurs on december 31. what is the interest expense in the governmental activities accounts for the fiscal year ending december 31, 2022?