Part A

On December $31,2000,$ Attila, Inc., issues bonds with a face value of $$900,000.$ These bonds have a coupon rate of $9\mathrm{.}6\%,$

paid annually, and mature in $4$ years. The market interest rate at the time of issuance is $5\%.$

What is the net bond payable at December $31,2001?$

Part B

What is the net bond payable at December $31,2002?$