Crane Service Company issued $$4720000$ of $6\%,10-$year bonds on one of its interest dates for $$4068000$ to yield an effective annual rate of $8\%.$ The effective$-$interest method of amortization is to be used. How much bond interest expense $($to the nearest dollar$)$ should be reported on the income statement for the end of the first year? $$326130$ $$325440$ $$324748$ $$283200$