Amortize discount by interest method

On the first day of its fiscal year, Ebert Company issued $$22,000,000$ of $5-$year, $9\%$ bonds to finance its operations. Interest is payable semiannually. The bonds were issue

a market $($effective$)$ interest rate of $10\%,$ resulting in Ebert receiving cash of $$21,150,543.$ The company uses the interest method.

a$.$ Journalize the entries to record the following:

Sale of the bonds. Round to the nearest dollar. If an amount box does not require an entry, leave it blank.

First semiannual interest payment, including amortization of discount. Round to the nearest dollar. If an amount box does not require an entry, leave it blank.

Second semiannual interest payment, including amortization of discount. Round to the nearest dollar. If an amount box does not require an entry, leave it blank.