Cron Corporation is planning to issue bonds with a face value of $$860,000$ and a coupon rate of $13$ percent. The bonds mature in five years and pay interest semiannually every June $30$ and December $31.$ All of the bonds were sold on January $1$ of this year. Cron uses the effective$-$interest amortization method. Assume an annual market rate of interest of $12$ percent. $($FV of $$1,PV$ of $$1,$FVA of $$1,$ and PVA of $$1)$

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

P$10-9$ Part $4$

$4.$ What is the book value of the bonds on June $30$ and December $31$ of this year?

Note: Round your final answers to nearest whole dollar amount.

$\backslash$table$[[,$June $30,$December $31],[$Bonds payable,,$]]$