A company issued $5-$year, $8\%$ bonds with a par value of $$94,000.$ The company received $$91,947$ for the bonds. Using the straight$-$line method, the amount of interest expense for the first semiannual interest period is:

Multiple Choice

$$3,965\mathrm{.}30.$

$$3,554\mathrm{.}70.$

$$7,520\mathrm{.}00.$

$$7,930\mathrm{.}60.$

$$3,760\mathrm{.}00.$