On January $1,2024,$ Rupar Retailers purchased $$120,000$ of Anand Company bonds at a discount of $$5,000.$ The Anand bonds pay $7\%$ interest but were purchased when the market interest rate was $8\%$ for bonds of similar risk and maturity. The bonds pay interest semiannually on June $30$ and December $31$ of each year. Rupar accounts for the bonds as a held$-$to$-$maturity investment, and uses the effective interest method. In Rupar's December $31,2024,$ journal entry to record the second period of interest, Rupar would record a credit to interest revenue of:

Multiple Choice

$$4,616.$

$$4,800$

$$4,200.$

$$4,600.$