On October $1,2023,$ Dejour Energy Inc. issued a $$697,000,10\mathrm{.}0\%,$ seven$-$year bond. Interest is to be paid annually each October $1.$ Dejour Energy Inc. has a November $30$ year$-$end. $($Use TABLE $14$A$\mathrm{.}1$ and TABLE $14$A$\mathrm{.}2.).$ Note: Use table values for PV calculations. $($Use appropriate factor$($s$)$ from the tables provided.$)$

Required:

a$.$ Calculate the issue price of the bond assuming a market interest rate of $12\mathrm{.}0\%$ on the date of the bond issue. $($Do not round intermediate calculations. Round the final answers to the nearest whole dollar.$)$

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

Part $1$

Record the following entries: $($Round your intermediate calculations and final answers to the nearest whole dollar.$)$

Issuance of the bonds on October $1,2023.$

Adjusting entry to accrue bond interest and discount amortization on November $30,2023.$

Payment of interest on October $1,2024.$

Part $2$

Show how the bond will appear on the balance sheet under non$-$current liabilities at November $30,2027.($Do not round intermediate calculations. Round the final answers to the nearest whole dollar.$)$