On January $1,2024,$ Rupar Retailers purchased $$100,000$ of Anand Company bonds at a premium of $$5,000.$ The Anand bonds pay $7\%$ 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 $31,2024,$ journal entry to record the second period of interest, Rupar would record a credit to interest revenue of:

Multiple Choice

$$3,336.$

$$3\mathrm{.}500$

$$3,140$

$$3,000.$