In $2019,$ Drew Company issued $$200,000$ of bonds for $$189,640.$ If the stated rate of interest was $6\%$ and the yield was $6\mathrm{.}73\%,$ how would Drew calculate the interest expense for the first year on the bonds using the effective interest method?

a$.$ $$189,640$ x $6\mathrm{.}73\%$

b$.$ $$200,000$ x $8\%$

c$.$ $$189,640$ x $8\%$

d$.$ $$200,000$ x $6\mathrm{.}73\%$