Calculations Marketing Inc. issued $12\mathrm{.}0\%$ bonds with a par value of $$490,000$ and a five$-$year life on January $1,2023,$ for $$527,836.$ The bonds pay interest on June $30$ and December $31.$ The market interest rate was $10\%$ on the original issue date. Use TABLE $14$A$\mathrm{.}1$ and TABLE $14$A$\mathrm{.}2.($Use appropriate factor$($s$)$ from the tables provided.$)$