Dell Company purchased $400,000$ of $10\%$ bonds of Scott Co$.$ on January $1,2022,$ paying $376,100.$ The bonds mature January $1,2032$; interest is payable each July $1$ and January $1.$ The discount provides an effective yield of $11\%.$ Dell Company uses the effective$-$interest method and holds these bonds for collection.

On July $1,2022,$ Dell Company should compute amortization for the Scott Co$.$ bonds approximately by

A$.2,392.$

B$.1,371.$

C$.1,196.$

D$.686.$