On March $1,2023,$ Quinto Mining Inc. issued a $$520,000,10\%,$ three$-$year bond. Interest is payable semiannually beginning September $1,2023.$

Required:

Part $1$

a$.$ Calculate the bond issue price assuming a market interest rate of $9\%$ on the date of issue. $($Do not round intermediate calculations. Round the final answer to nearest whole dollar.$)$

b$.$ Using the effective interest method, prepare an amortization schedule. $($Do not round intermediate calculations. Round the final answers to nearest whole dollar. Enter all the amounts as positive values.$)$

c$.$ Record the entries for the issuance of the bond on March $1,$ the adjusting entry to accrue bond interest and related amortization on April $30,2023,$ Quinto$$s year$-$end, and the payment of interest on September $1,2023.($Do not round intermediate calculations. Round the final answers to nearest whole dollar.$)$

Part $2$

a$.$ Calculate the bond issue price assuming a market interest rate of $11\mathrm{.}0\%$ on the date of issue. $($Do not round intermediate calculations. Round the final answer to nearest whole dollar.$)$

b$.$ Using the effective interest method, prepare an amortization schedule. $($Do not round intermediate calculations. Round the final answers to nearest whole dollar. Enter all the amounts as positive values.$)$

c$.$ Record the entries for the issuance of the bond on March $1$; the adjusting entry to accrue bond interest and related amortization on April $30,2023,$ Quinto$$s year$-$end; and the payment of interest on September $1,2023.($Do not round intermediate calculations. Round the final answers to nearest whole dollar. Enter all the amounts as positive values.$)$

d$.$ Record the entries for the retirement of $30\%$ of the bonds at $102,$ on September $1,2023,$ after the interest payment. $($Do not round intermediate calculations. Round the final answers to nearest whole dollar. Enter all the amounts as positive values.$)$