On January $1,2021,$ Muscat Company purchased $$120,000$ of Gulf Company bonds at a premium of $$3000.$ The Gulf bonds pay $9\%$ interest but were purchased when the market interest rate was $7\%$ for bonds of similar risk and maturity. The bonds pay interest semiannually on June $30$ and December $31$ of each year. Muscat Company accounts for the Company's December $31,2021,$ journal entry to record the second period of interest, Muscat Company would record a credit to interest revenue of:

Select one:

A$.$ $$5313.$

B$.$ $$5400.$

C$.$ $$4200.$

D$.$ $$4267.$