Also im confused for what to do as the titles for the entries? I guessed orignally these 3

Premium on bonds payable

Interest payable

Cash

I dont know if those titles are correct?

On the first day of the fiscal year, a company issues a $7,900,000, 10%, 9-year bond that pays semiannual interest of $395,000 ($7,900,000 ~ 10% x 12), receiving cash of $8,900,086. Journalize the bond issuance. If an amount box does not require an entry, leave it blank