Claire Corporation is planning to issue bonds with a face value of $$130,000$ and a coupon rate of $10$ percent. The bonds mature in two years and pay interest quarterly every March $31,$ June $30,$ September $30,$ and December $31.$ All of the bonds were sold on January $1$ of this year. Claire uses the effective$-$interest amortization method and also uses a discount account. Assume an annual market rate of interest of $12$ percent.$($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$

Note: Use appropriate factor$($s$)$ from the tables provided.

$3.$ What bonds payable amount will Claire report on this year$$s December $31$ balance sheet?