Denzel Corporation is planning to issue bonds with a face value of $$640,000$ and a coupon rate of $7\mathrm{.}5$ percent. The

bonds mature in $6$ years and pay interest semiannually every June $30$ and December $31.$ All of the bonds were sold

on January $1$ of this year. Denzel uses the effective$-$interest amortization method and does not use a discount

account. Assume an annual market rate of interest of $8\mathrm{.}5$ percent. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$

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

E$10-9$ Part $3$

What bond payable amount will Denzel report on its June $30$ balance sheet?

Note: Round your intermediate calculations and final answers to whole dollars.