McNeil Corporation issued $$200,000$ of $7\%10-$year bonds. The bonds are dated and sold on January $1,20x1.$ Interest payment dates are January $1$ and July

The bonds are issued for $$186,330$ to yield the market interest rate of $8\%.$

Using the effective$-$interest method, what is the carrying amount of the bonds on the January $1,20$X$2$ balance sheet?

A$.$ $$187,254$

B$.$ $$186,330$

C$.$ $$186,783$

D$.$ $$190,000$