21. Your company issued 1,000, 3.8% bonds (face value of each bond is $1,000) at 101.8250 on July 1st, 2019. The bonds are due on July 1, 2024, with interest payable each January 1 and July 1. The market rate at the time of the bond issuance was 3.4%. Use the effective- interest method to calculate both the interest expense and the amortization of the bond discount when each interest payment is made.

[Adjusting Entry Required]

I have the journal entry but stuck on the adjusting entry

July 1 12 13 14 15 16 Cash Discount on Bond Payable Bond Payable Interest Expense Interest Payable Discount on Bonds Payable Interest Payable Cash 17 18 19