An explanation if possible is greatly appreciated! Thank you!

Pearson Co issue its $195,000 at a price of 105, the stated rate is 8%, the bond term is 4 years, and the market rate is 5%. Assume the term of the bonds is 4 years. Using the straight line method of amortization, the interest expense in the 1st year will be $_ On September 1, 2018, Mills Company borrowed $100,000 cash on a one-year note that required Mills to pay 9 percent interest and $100,000 principal, both on August 31, 2019. Assuming the note is paid when due in 2019, what is the debit to interest payable when recording the payment of the note? Dirk Company completed the salary and wage payroll for March. The payroll provided the following details: Salaries and wages earned $59,567 Employee income taxes withheld $12,186 FICA taxes withheld $4,499 Unemployment taxes $1,957 When recording the employees' net pay, what is the credit to cash? Assume on December 1, 2017, a company borrows funds to purchase equipment. The company will make the following principal payments: 2018, $5,500 2019, $3,600 2020, $2,433 2021, $1,288 On December 31, 2019, the total long term liabilities will be $_