On october $1,2023$ macklin corporation issued $5\%,10-$year bonds with a face value of $$6,000,000$ at $104.$ Interest is paid on october $1$ and April $1,$ with any premiums or discounts amortized on a straight$-$line basis. Bond interest payable reported on the december $31,2023$ balance sheet of Macklin corporation would be$.$ A$-$ $$75,000$ B$-$ $$69,000$ C $$138,000$ D $$81,000$