Ava, Inc., issued $7\%$ bonds, dated January $1,$ with a face amount of $$316,200$ on January $1,2023$ for an issue price of $91\mathrm{.}2$ The bonds mature in $10$ years. For bonds of similar risk and maturity the market

yield is $10\%.$ Interest is paid annually on December $31.$

When recording the payment of interest on December $31,2023,$ what is the amount of the credit to cash?

$28,837$

$22,134$ margin of error $+1-2$