2 nunbers are wrong

Sall Foods puichases forty $1,000,7%,10 year bonds issued by Pretzeimania. Incorporated, for $37,282 on January 1. The market interest fate for bonds of similar risk and maturity is 8%. Salt Foods recelves interest semiannually on June 30 and December 31. 1. 8 2. Record the necessary entries regarding the bonds. (If no entry ds required for o particular transoction/event, select No journal entry required" in the first account fleld. Round your answers to the nearest whole number.)