please explain every step

On January 1,2021, Rupar Retailers purchased $100,000 of Anand Company bonds at a premium of $4,000, The Anand bonds pay 7$6 interest but were purchased when the market interest rate was 6% 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 31,2021 . journal entry to record the second period of interest, Rupar would record a credit to interest revenue of: Multiple Choice 53,373. $3.09 $3,000. 53,373 $3,509 $3,000. $3.500