Rosh Corporation is planning to issue bonds with a face value of $760,000 and a coupon rate of 10 percent. The bonds mature in four years and pay interest semiannually every June 30 and December 31. All of the bonds will be sold on January 1 of this year. (FV of $1, PV of $1, FVA of $1, and PVA of $1)
Note: Use appropriate factor(s) from the tables provided. Round your intermediate calculations and final answers to nearest whole dollar amount.

Required:
Compute the issue (sales) price on January 1 of this year for each of the following independent cases:
Case A: Market interest rate (annual): 10 percent.
Case B: Market interest rate (annual): 8 percent.
Case C: Market interest rate (annual): 12 percent.