Federal Semiconductors issued $13\%$ bonds, dated January $1,$ with a face amount of $$860$ million on January $1,2024.$

The bonds sold for $$802,673,389$ and mature on December $31,2043(20$ years$).$

For bonds of similar risk and maturity the market yield was $14\%.$

Interest is paid semiannually on June $30$ and December $31.$

Required:

At what amount will Federal report the bonds among its liabilities in the December $31,2024,$ balance sheet?