Sunland Corporation issued $$6120000$ of $9\%,$ ten$-$year convertible bonds on July $1,2024$ at $96\mathrm{.}1$ plus accrued interest. The bonds

were dated April $1,2024$ with interest payable April $1$ and October $1.$ Bond discount is amortized semiannually on a straight$-$line basis.

On April $1,2025,$ $$1224000$ of these bonds were converted into $500$ shares of $$20$ par value common stock. Accrued interest was

paid in cash at the time of conversion.

If Interest Payable was credited when the bonds were issued, what amount should be debited to Interest Expense on October $1,2024?$

$$137700$

$$143820$

$$275400$

$$131580$