10B-7 and 10B-8 please fill in the table for 10B-7 and show the credit and debit side in problem 10B-8

10B-7. (Similar to problem 10B-4) TONG Incorporated issues 10-year bonds with a face value of $300,000 and a stated annual interest rate of paid semi-annually. The bonds sold at a price of 89 (89% of face value). The effective annual interest rate is 12%. Required: Prepare the bond amortization table for these bonds for the first four six-month periods. 10B-8. (Similar to problem 10B-5) For the situation described in 10B-7, assume that the bonds were issued on March 1, 20x1. Required: Use the amortization table to determine the entries required to record the September 1, 20x1 interest payment, the necessary December 31, 20x1 adjusting entries, and the March 1, 20x2 interest payment