Pharoah Company received proceeds of $$787000$ on $10-$year, $8\%$ bonds issued on January $1,2019.$ The bonds had a face value of $$740000,$ pay interest annually on December $31,$ and have a call price of $104.$ Pharoah uses the straight$-$line method of amortization. What is the carrying value of the bonds on December $31,2021?$

$$777600$

$$702400$

$$740000$

$$782300$