On July $2,2023,$ Blue Ltd$.$ issued $$5910000($par value$),10\%,$ ten$-$year convertible bonds at $98.$ The bonds were dated April $1,2023$ with interest payable quarterly on July $1,$ October $1,$ January $1$ and April $1.$ If the bonds had NOT been convertible, they would have sold for $96\mathrm{.}1.$ The bond discount is amortized on a straight$-$line basis. On April $1,2024,$ $$1182000$ of these bonds were converted into $500$ no par common shares. Accrued interest was paid in cash at the time of conversion. What is the debit to Interest Expense on Oct. $1,2023?$

Select answer from the options below $-$ Incorrect!

$$153660$

$$147750$ Wrong Answer

$$141840$

$$156991$