Calculations Marketing Inc. issued $8\mathrm{.}5\%$ bonds with a par value of $$380,000$ and a five$-$year life on January $1,2023,$ for $$387,705.$ The bonds pay interest on June $30$ and December $31.$ The market interest rate was $8\%$ 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.$)$