On November $1,2023,$ Yardley Distributors Inc. issued a $$760,000,9\%,$ two$-$year bond. Interest is to be paid semiannually each May $1$ and November $1.($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 $12\%$ on the date of the bond issue. $($Do not round intermediate calculations. Round the final answer to the nearest whole dollar. Enter all the amounts as positive values.$)$

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.$)$