On October $1,2025,$ Pharoah Company purchased to hold to maturity, $4400,$$$1000,10\%$ bonds for $$4360000$ which includes $$64000$ accrued interest. The bonds, which mature on February $1,2030,$ pay interest semiannually on February $1$ and August $1.$ Pharoah uses the straight$-$line method of amortization. The bonds should be reported in the December $31,2025$ balance sheet at a carrying value of

$$4302000$

$$4296000$

$$4360220$

$$4360000$