Quatro issues bonds dated January $1,2021,$ with a par value of $$900,000.$ The bonds' annual contract rate is $8\%,$ and interest is paid semiannually on June $30$ and December $31.$ The bonds mature in three years. The annual market rate at the date of issuance is $10\%,$ and there was bonds Issuance costs of $$29,850$

$1.$ What is the price of these bonds at issuance?

$2.$ Prepare the journal entries to record how much total bond interest expense will be recognized over the life of these bonds and the Bond issuance costs

$3$ Prepare an amortization table for these bonds using the effective interest method.