At the beginning of $2024,$ Oriole Corporation issued $8\%$ bonds with a face value of $$3400000.$ These bonds mature in five years, and

interest is paid semiannually on June $30$ and December $31.$ The bonds were sold for $$3137461$ to yield $10\%.$ Oriole uses a calendar$-$

year reporting period. If the effective$-$interest method of amortization is used, what amount of interest expense should be reported for

$2024?$

$$312338$

$$314020$

$$314790$

$$326139$