1) Please show me what the journal entry is record the interest expense on December 31, 2021. (39,288 as debit to interest expense is incorrect)

2) Journal entry to record the retirement of the bond at maturity on December 31, 2021.

Prepare an amortization schedule that determines interest at the effective rate each period. (Round final answers to the nearest whole dollar.) Semiannual Cash Interest Bond Interest Expense Discount Amortization Carrying Value Interest Period-End 01/01/2018 06/30/2018 12/31/2018 06/30/2019 12/31/2019 06/30/2020 12131/2020 06/30/2021 12/31/2021 Total $ 36,000$ 36,000 36,000 36,000 36,000 36,000 36,000 36,000 38,346 S 38,480 38,616 38,760 38,912 39,072 39,241 39,288 2,346 2,480 2,616 2,760 2,912 3,072 3,241 3,288 22,715 697,195 699,631 702,111 704,727 707,487 710,399 713,471 716,712 720,000 $ 288,000 310,715 Prepare an amortization schedule that determines interest at the effective rate each period. (Round final answers to the nearest whole dollar.) Semiannual Cash Interest Bond Interest Expense Discount Amortization Carrying Value Interest Period-End 01/01/2018 06/30/2018 12/31/2018 06/30/2019 12/31/2019 06/30/2020 12131/2020 06/30/2021 12/31/2021 Total $ 36,000$ 36,000 36,000 36,000 36,000 36,000 36,000 36,000 38,346 S 38,480 38,616 38,760 38,912 39,072 39,241 39,288 2,346 2,480 2,616 2,760 2,912 3,072 3,241 3,288 22,715 697,195 699,631 702,111 704,727 707,487 710,399 713,471 716,712 720,000 $ 288,000 310,715