10.10A Correction

I need help with the red boxes that i got wrong.

Problem 10-10A On January 1, 2014, Lock Corporation issued $1,819,000 face value, 596, 10-year bonds at $1,563,482. This price resulted in an effective-interest rate of 7% on the bonds. Lock uses the effective-interest method to amortize bond premium or discount. The bonds pay annual interest January . Your answer is partially correct. Try again. Prepare the journal entry to record the issuance of the bonds on January 1, 2014. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1 Cash 1563482 Discount on Bonds Paya 255518 Bonds Payable 1819000 SHOW LIST OF ACCOUNTS