1/17 for 104

Cash 3,442,400

Premium on bonds payable 132,400

bonds payable 3,310,000

However, the second question asks me to fill out the amortization table for issuance of the bonds sold at104for the first three interest payments.

My calculations are not adding up, can you explain to me how to do the calculations for the two last columns (Unamortized Premium) and (Bond Carrying Value) ?

Maybe i'm adding wrong, not to sure. Some feedback on how to calculate will be great.