Present Value of Bonds Payable; Premium

Moss Co$.$ issued $$530,000$ of four$-$year, $13\%$ bonds, with interest payable semiannually, at a market $($effective$)$ interest rate of $12\%.$

Determine the present value of the bonds payable, using the present value tables in Exhibit $5$ and Exhibit $7.$ Round to the nearest dollar.