BE $11-2$ Issuing bonds at a discount

Obj. $2$

On the first day of the fiscal year, a company issues a $$2,500,000,8\%,5-$year bond that pays semiannual interest of $$100,000($$$2,500,0008\%\frac{1}{2}),$ receiving cash of $$2,300,000.$ Journalize the bond issuance.

BE $11-3$ Discount amortization

Obj. $2$

Using the bond from Basic Exercise $11-2,$ journalize the first interest payment and the amortization of the related bond discount.

The one I need help with is $11-3...$ i included $11-2$ for the data. Thanks!