On October $1,2024$ Oriole Corporation issued $6\%,10-$year bonds with a face value of $$7940000$ at $102.$ Interest is paid on October $1$ and April $1,$ with any premium or discount amortized on a straight$-$line basis. Bond interest expense reported on the December $31,2024$ income statement of Oriole Corporation would be

$$123070.$

$$119100.$

$$115130.$

$$230260.$