On April $1,2025,$ Dave$$s Deli issued $$63,000$ of its $8$ percent bonds, maturing $10$ years later. Interest is payable semiannually on April $1$ and October $1.$ The issue price was $92\mathrm{.}0.$ Dave$$s has decided to retire the bonds on August $1,2028,$ three years and four months after the bonds were initially issued. The bonds were repurchased at $97.$ After recording the accrued interest expense payable through August $1,2028,$ the balance in the Discount on Bonds Payable account is $$3,360.$