On January 1,2019,Naperville Corporation Issued $2,300,000,12%,5-Year Bonds with Interest Payable

On January 1,2019,Naperville Corporation issued $2,300,000,12%,5-year bonds with interest payable on January 1 and July 1.The bonds sold for $2,446,400.The market rate of interest was 10%.Using the effective-interest method,the debit entry to interest expense on July 1,2019 is (round to the nearest dollar) :

A) $115,000.
B) $146,784.
C) $122,320.
D) $138,000.