The Pub Company is in the process of issuing bonds payable to the public on January $1,2025.$ The bonds are dated January $1,2025$ and have a face of $1,000,000.$ They pay interest at the end of each quarter $($i$.$e$.,$ quarterly compounding$),$ have an $8\%$ annual stated interest rate, and are due on December $31,2029.$ The annual market rate of interest is $12\%$ as of January $1,2025.$

A$.$ Compute the appropriate selling price of the bonds on January $1,2025.$

B$.$ ASSUME YOUR SELLING PRICE ANSWER FOUND IN PART A WAS $$760,000.$ Prepare an interest amortization table for the first two quarters only. The table should appropriately show interest expense for each quarter and the amount of discount or premium amortization for each quarter.