on January $1,2019,$ a company issued $$402,400$ of a $10-$year, $12\%$ bonds. The interest is payable semi$-$annually on June $30$ and December $31.$ The issue price was $$452,548$ based on a $10\%$ market interest rate. The effective$-$interest method of amortization is used. What is the book value of a bond liability as of June $30,2019($to the nearest dollar$)?$